Passenger Taxes

The Office of the Tax Commissioner administers the following Passenger Taxes:

  • Cruise Ship Departure Tax

  • Passenger Cabin 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.

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 charged under the authority of the Miscellaneous Taxes Act 1976 on the owner, operator or agent of a vessel at a rate of $20 per 24-hour period for every departing ship passenger from 1 April to 31 October. 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:

  1. children under two years old

  2. the officers and crew of any vessel departing from Bermuda

  3. persons travelling on behalf, or at the expense of any foreign government

  4. passengers on ships that arrive in Bermuda solely for emergency purposes

  5. 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)

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.

Passenger Cabin Tax

Passenger Cabin Tax is charged under the authority of the Miscellaneous Taxes Act 1976 in respect of each visit by a passenger ship to Bermuda. The tax is payable by the owner, operator, or agent of a passenger ship. The tax amount depends on the number of passenger cabins on a ship and the number of nights that the ship is docked or anchored in Bermuda.

The rates per passenger cabin per night are as follows:

  • May to 31 August 31: $14

  • 1 September to 1 October: $10

  • 1 November to 30 April: nil for non-listed ships, $10 for schedule 2 ships

Paying Cabin 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 vessel’s departure from Bermuda. Late or underpaid taxes are subject to a penalty.

Yacht Arrivals Tax

Yacht Arrivals 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.

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