This tax is charged under the authority of the Miscellaneous Taxes Act 1976 in respect of every passenger arriving in Bermuda by pleasure craft. The tax is payable on arrival by the owner/operator of the pleasure craft.
This tax is charged at the rate of $35 per person in respect of every arriving passenger.
The information contained on this page is merely a guide for the taxpayer and is not a comprehensive statement of the Legislative requirements. These requirements are contained primarily in the Miscellaneous Taxes Act 1976, the Taxes Management Act 1976 and the Miscellaneous Taxes (Rates) Act 1980 as amended. Bermuda Laws Online can be accessed at www.bermudalaws.bm.
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