General

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.

Scope

The tax is payable by the owner, operator or agent of a passenger ship and is calculated by reference to the number of passenger cabins on a ship and the number of nights during which the ship is docked or anchored in Bermuda.

Tax Period

Each visit by a passenger ship to Bermuda shall be a separate tax period in relation to that ship. A separate return is due for each tax period.

Rates

Period	Per passenger cabin per night
May 1 to August 31	$14.00
September 1 to October 31	$10.00
November 1 to April 30	Nil for non listed ships
November 1 to April 30	$10.00 for Schedule 2 ships

Payment

A tax return in the prescribed form, together with the Passenger Cabin Tax payable, shall be submitted to the Tax Commissioner by the owner, operator or agent of a passenger ship within seven days of the departure of the ship from Bermuda.

Penalties

If tax or additional tax is not paid within seven days of the departure of the ship from Bermuda, a penalty for late payment shall be payable in an amount equal to five per centum of the unpaid tax for every week or part of a week during which the tax is unpaid or underpaid, with a maximum penalty of an amount equal to thirty per centum of the unpaid tax. An additional tax equivalent to the amount of tax may also be levied.

Note

The information contained on this page is merely a guide for the taxpayer and is not a comprehensive statement of the Legislative requirements. These requirements are contained primarily in the Miscellaneous Taxes Act 1976, the Taxes Management Act 1976 and the Miscellaneous Taxes (Rates) Act 1980 as amended.   Bermuda Laws Online can be accessed at www.bermudalaws.bm.

Enquiries

Further enquiries may be made by contacting us.

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