In a study published on July 3, 2026, Transport & Environment (T&E) compares for the first time the taxation applied to cruises and hotel stays in France, Spain and Italy.
Its conclusion: on average, taxes would represent 23% of the price of a hotel night versus only 12% of the price of a cruise night. That is, according to T&E, a 40% lower tax burden for ships.
Behind this average, the gaps vary notably by country. They would be particularly large in France, where the tax share would reach 24% for a hotel night versus 9% for a cruise.
The gap would be 21% versus 13% in Spain and 25% versus 15% in Italy. The calculations are based on a daily cost of 100 euros for the two types of vacations and on international cruises.
Its conclusion: on average, taxes would represent 23% of the price of a hotel night versus only 12% of the price of a cruise night. That is, according to T&E, a 40% lower tax burden for ships.
Behind this average, the gaps vary notably by country. They would be particularly large in France, where the tax share would reach 24% for a hotel night versus 9% for a cruise.
The gap would be 21% versus 13% in Spain and 25% versus 15% in Italy. The calculations are based on a daily cost of 100 euros for the two types of vacations and on international cruises.
A regime designed for maritime transport
The study takes into account seven components: VAT, local taxation, port dues, tourist taxes, energy taxation, carbon pricing, and corporate taxation.
T&E estimates that firms benefit from regimes historically designed for international maritime transport, whereas cruising today would be more in competition with land-based tourist activities.
The organization notes in particular that international cruises are exempt from direct VAT, that marine fuels are not subject to energy taxes, and that companies can benefit from the tonnage tax regime, calculated on fleet capacity rather than profits.
T&E estimates that firms benefit from regimes historically designed for international maritime transport, whereas cruising today would be more in competition with land-based tourist activities.
The organization notes in particular that international cruises are exempt from direct VAT, that marine fuels are not subject to energy taxes, and that companies can benefit from the tonnage tax regime, calculated on fleet capacity rather than profits.
The gap would be even more striking at the high end. According to T&E’s calculations, taxes would amount to about 20% of the price of a night in a luxury hotel, but less than 3% of the price of a night aboard a cruise ship of a comparable category.
The NGO explains this difference notably by the fixed nature of many charges applied to cruises: their relative weight decreases as the price of the trip increases.
The study does not stop at the hotel comparison. T&E estimates between 792 million and 1.3 billion euros the value of environmental and health damages attributed to cruise ship emissions in France, Spain and Italy in 2025. This monetizes in particular the effects of greenhouse gases on the climate and those of air pollution on health.
Specifically, France would account for a cost between 117 and 186 million euros, compared with 301 to 502 million for Italy and 374 to 617 million for Spain.
The NGO explains this difference notably by the fixed nature of many charges applied to cruises: their relative weight decreases as the price of the trip increases.
The study does not stop at the hotel comparison. T&E estimates between 792 million and 1.3 billion euros the value of environmental and health damages attributed to cruise ship emissions in France, Spain and Italy in 2025. This monetizes in particular the effects of greenhouse gases on the climate and those of air pollution on health.
Specifically, France would account for a cost between 117 and 186 million euros, compared with 301 to 502 million for Italy and 374 to 617 million for Spain.
A €15 tax per passenger per port of call proposed
To reduce this gap, the organization advocates instituting a national tax of €15 per passenger disembarking and per port of call.
According to its calculations, the measure would raise €55 million per year in France, €134 million in Spain and €145 million in Italy, i.e., nearly €335 million in total.
T&E proposes to earmark these revenues for protecting coastal ecosystems, electrifying docks and developing decarbonization technologies for maritime transport.
In France, the proposal is not new. In December 2025, the Senate had adopted, as part of examining the 2026 Finance Bill, an amendment to introduce a 15-euro tax per cruise passenger and per port call.
CLIA had then reacted strongly, warning against an accumulation of levies borne by the companies.
The professional organization reminded the entry of maritime transport into the European ETS and argued that adding a flat tax at each French port could risk “taxing the same emissions twice, with no obvious environmental benefit.”
Beyond the environmental debate, T&E thus opens a new front for the cruise sector: that of comparing with hotels. A comparison that the companies could themselves challenge, given that the business and tax model of a ship operating in several countries differs from that of a facility located on a single territory.
According to its calculations, the measure would raise €55 million per year in France, €134 million in Spain and €145 million in Italy, i.e., nearly €335 million in total.
T&E proposes to earmark these revenues for protecting coastal ecosystems, electrifying docks and developing decarbonization technologies for maritime transport.
In France, the proposal is not new. In December 2025, the Senate had adopted, as part of examining the 2026 Finance Bill, an amendment to introduce a 15-euro tax per cruise passenger and per port call.
CLIA had then reacted strongly, warning against an accumulation of levies borne by the companies.
The professional organization reminded the entry of maritime transport into the European ETS and argued that adding a flat tax at each French port could risk “taxing the same emissions twice, with no obvious environmental benefit.”
Beyond the environmental debate, T&E thus opens a new front for the cruise sector: that of comparing with hotels. A comparison that the companies could themselves challenge, given that the business and tax model of a ship operating in several countries differs from that of a facility located on a single territory.
Published by Laurent Guéna Journalist – TourMaG.com See all articles by Laurent Guéna
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