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Apply for tax reduction for shore power supply for watercraft

For commercial watercraft that are docked in port, you can apply for a tax reduction if you use shore power while docked.

If you use shore power for your watercraft while in port, a reduced electricity tax rate applies in many cases. This reduction is only available for commercially used watercraft. For privately used vehicles, you must pay the standard tax rate.

You can only claim the tax reduction if you have a permit from the relevant main customs office. For this purpose, you must submit an application.

The electricity tax is assessed on the basis of the unit megawatt hours (MWh). The standard tax rate is EUR 20.50 per megawatt hour. In case of a tax reduction due to shore-side electricity supply of watercrafts in port, the tax is reduced by EUR 20.00. You then only pay EUR 0.50 per megawatt hour.


  • You are using the vessel commercially and are applying for tax relief for a period spent in port (periods spent in a shipyard are excluded, as is stationary use as a residential vessel, hotel ship or similar, as well as the propulsion of working machines that are permanently mounted on a floating working device equipped with its own propulsion).
  • Electricity is delivered directly to your berth in the port.
  • You keep proper commercial books and prepare annual financial statements in a timely manner, and there are no doubts about their tax reliability.
  • Since the tax reduction is a state aid, you must comply with the requirements of state aid law.

What documents do I need?

  • Declaration of purchase