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Regulations
| Type |
% Rent
Subject to VAT |
Actual Tax Incidence |
| Sailing boats up to 10 metres in length and motor boats ranging from 7.51 to 12 metres in length if registered in the boat register |
60% |
12% |
| Motor boats up to 7.50 metres in length if registered in the boat register |
90% |
18% |
| Craft permitted to sail in protected waters only |
100% |
20% |
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