The Office of the Tax Commissioner administers:
- Cruise Ship Passenger Departure Tax
- Transport Infrastructure Tax
Note: Airport Departure Tax is no longer administered by the Office of the Tax Commissioner. Queries must be directed to Bermuda Skyport Corporation Ltd. at 293-2470 or info@skyport.bm.
Cruise Ship Passenger Fees are administered by the Bermuda Tourism Authority under the Bermuda Tourism Authority Act 2013. For questions on Cruise Ship Passenger Fees call 296-9200.
Passenger Taxes are charged under the authority of the Miscellaneous Taxes Act 1976 and the Miscellaneous Taxes (Rates) Act 1980.
Passenger Departure Tax for cruise ships
Passenger Departure Tax is levied on the owner, operator or agent of a vessel. For ships that dock in Hamilton or St. George the rate is $20 per 24-hour period for every departing ship passenger from 1 April to 31 October (up to a maximum of $60). For ships that dock in Dockyard the rate is $25 per 24-hour period for every departing ship passenger from 1 April to 31 October (up to a maximum of $75). There is no charge for the rest of the year.
Exemptions to Cruise Ship Passenger Departure Tax
Passenger Departure Tax is not payable for the following people travelling on ships:
- children under two years old
- the officers and crew of any vessel departing from Bermuda
- persons travelling on behalf, or at the expense of any foreign government
- passengers on ships that arrive in Bermuda solely for emergency purposes
- career consular officers and consular employees within the meaning of the Consular Relations Act 1971 and members of their families who are:
- not Commonwealth citizens
- not engaged in private practice in Bermuda (if the status of such persons is confirmed by a certificate issued by the Head of the Consular Post)
- Passengers on pleasure craft who are bona fide participants in an event approved by the Minister.
Paying Cruise Ship Passenger Departure Tax
A tax return and appropriate payment must be submitted to the Office of the Tax Commissioner by the owner, operator, or agent of a passenger ship within seven days of the ship’s departure from Bermuda. Late or underpaid taxes are subject to a penalty.
Transport Infrastructure Tax
Large Ship Infrastructure Tax has been repealed and replaced with Transport Infrastructure Tax (TIT) with effect from May 1, 2020. TIT is administered by the Office of the Tax Commissioner and is charged on the owner, operator or agent of a vessel in respect of each visit by a passenger ship to Bermuda where the ship is docked in Dockyard, or is at anchor with tender to Dockyard.
TIT is calculated by reference to the number of passengers departing from Bermuda on the ship at a rate of $25 per passenger, where the ship’s visit to Bermuda includes any day between 1 April and 31 October. There is no charge for the rest of the year.
Paying Transport Infrastructure Tax
A tax return with payment must be submitted to the Office of the Tax Commissioner by the owner, operator, or agent of a passenger ship within seven days of the ship’s departure from Bermuda. Late or underpaid taxes are subject to penalty up to 30% of unpaid tax.