TEPAI Tax Greece 2026: The Complete Yacht Charter Breakdown (Rates, Exemptions, Penalties)

No. TEPAI is legally payable by the shipowner, operator, or their representative, not by the charter guest. On a commercial charter, TEPAI is normally settled by the central agent or owner before the season and does not appear as a separate line item on your charter invoice.

For vessels over 12 metres, TEPAI is €8 per metre per month, calculated from the first metre. A 50-metre yacht therefore owes €400 per month. Eligible commercial yachts can reduce the effective annual cost using the 10%, 20%, and 25% deductions where the conditions are met.

Yes. Owners may select any months, consecutive or not, based on actual presence in Greek territorial waters. The yacht must leave Greek waters during unpaid months. After each paid month, there is a three-day grace period at the start of the following month without extra TEPAI.

If TEPAI is unpaid, Port, Tax, or Customs authorities can impose a flat fine based on length, withhold the vessel’s documents, and prohibit departure until both the outstanding TEPAI and the fine are paid. After 10 days, the debt is sent to the Tax Office for forced collection.

Yes, and they should. Ask your broker directly whether TEPAI has been paid for the months covering your charter dates and embarkation port. A professional broker will confirm this in writing as part of pre-charter due diligence, alongside insurance and crew certification checks.

No. TEPAI is a vessel-level cruising fee based on length and months in Greek waters, paid by the owner or operator via eTEPAI. Greek VAT is a tax on the charter service itself, paid by the charter client on top of the charter fee, usually at 6.5% or 13% depending on the itinerary.

TEPAI is not due when the yacht is on land, formally immobilised with documents deposited at the Port Authority, under arrest, laid up, or classified as a traditional vessel under the relevant decision. Out of water or formally inactive status generally places the yacht outside TEPAI’s scope.

Yes. If you voluntarily pay TEPAI for a past month before any audit takes place, no penalty is imposed. The fine only applies when Port, Tax, or Customs authorities discover that TEPAI was not paid for a period when the yacht was in Greek waters and liable.