The Office of the Tax Commissioner administers:
- Cruise Ship Passenger Departure Tax
- Yacht Arrivals Tax
- Large Ship 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 email@example.com.
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.
Yacht Arrivals Tax
Yacht Arrivals Tax is charged 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 at the rate of $35 per person in respect of every arriving passenger.
Large Ship Infrastructure Tax
Large Ship Infrastructure Tax (LSIT), effective from April 1, 2019, is administered by the Office of the Tax Commissioner and is charged on the owner, operator or agent of a vessel. It is charged at a rate of $22 per passenger between April 1 and October 31. There is no charge for the rest of the year.
A large ship for the purposes of the LSIT is a passenger ship that has a gross tonnage exceeding 149,000 tons; exceeds 1,120 feet in length or carries in excess of 4,000 passengers.
Paying Large Ship 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.