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What is the DAFN? France's annual boat tax explained

UPDATED 10 NOVEMBER 2026 · 2 SOURCES

The DAFN is France's annual tax on pleasure boats, renamed the taxe annuelle sur les engins maritimes à usage personnel. Which boats pay, how it's worked out, and what a buyer checks.

DEFINITION
DAFN

France's annual tax on pleasure craft, now called the taxe annuelle sur les engins maritimes à usage personnel, based on hull length and engine power.

ALSO CALLED: DROIT ANNUEL DE FRANCISATION ET DE NAVIGATION, TAXE ANNUELLE SUR LES ENGINS MARITIMES À USAGE PERSONNEL, FRENCH BOAT TAX

The DAFN was France's annual tax on registered boats. Weblex explains it's now the taxe annuelle sur les engins maritimes à usage personnel, plus a separate tax on large yachts. The Var maritime office says it applies to boats over 7 m, engines over 22 administrative horsepower and personal watercraft over 90 kW.

How it's worked out

On hull length and engine power, with reductions for older boats. Weblex's table exempts hulls under 7 m and engines up to 5 administrative horsepower, and charges more as both go up. It's paid at registration and then every year before 1 April.

What a buyer checks

When the seller last paid it, and what you'll owe from the next 1 April.

Frequently asked

Which boats pay the DAFN?

The Var maritime office says boats over 7 m, engines over 22 administrative horsepower and personal watercraft over 90 kW are subject to it.

When is the DAFN paid?

Weblex says it's paid when the boat is registered, then every year before 1 April.

Related terms

Glossary
EUROPEAN PAPERWORK

Certificat d'enregistrement

The single French registration document for pleasure craft that replaced the carte de circulation and the acte de francisation.

EUROPEAN PAPERWORK

Brodica

The Croatian term for a boat over 2.5 m up to 15 m, registered and inspected by the harbourmaster; craft over 15 m are yachts surveyed by the Croatian Register of Shipping.

EUROPEAN PAPERWORK

Certificado de navegabilidad

The Spanish certificate that a recreational boat meets the rules, recording each compulsory inspection and the date of the next one; it must be kept on board.

EUROPEAN PAPERWORK

Declaration of conformity

The builder's signed statement that a recreational boat meets the EU Recreational Craft Directive, which must accompany the craft.

EUROPEAN PAPERWORK

DEKPA

Greece's Pleasure Craft Traffic Document for recreational boats; issuing or attesting it requires that month's TEPAI to be paid.

EUROPEAN PAPERWORK

Design category

The A, B, C or D rating on a CE boat's builder's plate, stating the wind and wave conditions it was designed for.

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