Demystifying TEPAI: Navigating the Greek special tax for boats
What is the TEPAI tax?
TEPAI stands for ‘Tax on Recreational and Daily Tour Cruise Ships’ and applies to all owners of recreational and charter boats travelling in Greek waters. The tax is levied on both Greek and foreign boats and is mandatory if you moor your boat in Greece or are travelling in the country’s waters for any length of time.
Who has to pay TEPAI?
All owners of leisure boats that are longer than 7 metres and navigate Greek waters or anchor in Greek ports must pay the TEPAI. It is irrelevant whether the boat is used for private purposes or for commercial purposes, such as charter tours. Even if you leave the boat in Greece and do not sail on it yourself, the tax still applies.
How is the tax calculated?
When and how must TEPAI be paid?
What are the exceptions?
Why was TEPAI introduced?
What should you keep in mind?
Our summary