Import VAT and customs
Import VAT and customs across every register we track for aircraft.
What is meant by import VAT and customs?
The customs and import tax treatment of bringing an aircraft into the jurisdiction's territory.
Why does import VAT and customs matter when choosing a register?
Importation is often the largest one-off charge in an acquisition, and where it takes place determines where the aircraft can afterwards be flown freely.
Every register for aircraft, side by side
Where a register has not published an answer, none is shown, and where the only figure available is an estimate, it is labeled as one.
| Register | Answer |
|---|---|
| ArubaThe Registry of Aruba | Aruba has no VAT; a combined 7 percent turnover tax applies at import, and the registry states that registered aircraft are exempt from import duty.Departamento di Impuesto (Tax Department of Aruba), 'BBO na frontera' (Zakelijk / Overzicht zakelijke belastingen / BBO / BBO na frontera), published in Papiamentowww.impuesto.awRetrieved 2026-08-27Effective 2023-08-01Open sourceInformational only, not legal, tax or financial advice. Contact a qualified professional for current information. |
| BermudaBermuda Aircraft Registry | Bermuda has no VAT or sales tax; an imported aircraft carries 25% customs duty, with temporary importation relief at 0%.Government of Bermuda, First Schedule to the Customs Tariff Act 1970 (Bermuda Nomenclature and Import Duties), 2026 edition dated 31 March 2026, Chapter 88 'Aircraft, spacecraft, and parts thereof' at page 409www.gov.bm · First Schedule, heading 88.02Retrieved 2026-08-27Open sourceInformational only, not legal, tax or financial advice. Contact a qualified professional for current information. |
| Cayman IslandsCayman Islands Aircraft Registry | The Cayman Islands has no VAT; import duty of 22 percent applies to a non-commercial aircraft imported into the Islands, executive jets included, but not to aircraft used exclusively on international voyages.Cayman Islands Customs Tariff Act (2026 Revision), Supplement No. 3 published with Legislation Gazette No. 5 of 3 February 2026, revised as at 31 December 2025legislation.gov.ky · Schedule 1, heading 88.02Retrieved 2026-08-29Open sourceInformational only, not legal, tax or financial advice. Contact a qualified professional for current information. |
| GuernseyGuernsey Aircraft Registry | Guernsey charges no VAT of its own and sits outside the UK and EU VAT areas; 2-REG puts permanent EU importation at generally 15 to 25 percent of the aircraft's value.States of Guernsey, Guernsey Customs and Immigration Service, 'Claiming back VAT'www.gov.ggRetrieved 2026-09-06Open sourceInformational only, not legal, tax or financial advice. Contact a qualified professional for current information. |
| Isle of ManIsle of Man Aircraft Registry | The Isle of Man sits inside the UK VAT and customs territory, with a 20 percent standard rate.Isle of Man Government, Treasury Customs and Excise Division, 'VAT' (with the Customs and Excise landing page at /customs-and-excise/)www.gov.imRetrieved 2026-08-12Open sourceInformational only, not legal, tax or financial advice. Contact a qualified professional for current information. |
| MaltaMalta Aircraft Register | Malta's VAT is 18 percent with no reduced rate for aircraft; aircraft used by international airline operators for reward are exempt on supply and import, and the 2016 aircraft-leasing range tables are no longer published guidance.Value Added Tax Act (Cap. 406, Laws of Malta), consolidated text, legislation.mt (Office of the State Advocate)legislation.mt · art. 19(4)Retrieved 2026-08-29Open sourceInformational only, not legal, tax or financial advice. Contact a qualified professional for current information. |
| San MarinoSan Marino Aircraft Registry | Registration triggers no San Marino import tax for a foreign owner or a San Marino trust with non-resident settlors and beneficiaries, at any weight.Republic of San Marino, Law no. 125 of 29 July 2014 (Law Reforming Civil Aviation), as amended by Delegated Decree no. 153 of 13 October 2015 and Delegated Decree no. 9 of 8 February 2016, official English texts published by the Civil Aviation Authority (articles 19, 38, 64 to 67 ter), read with Civil Aviation Authority of the Republic of San Marino, CAP 01 | Registration of Aircraft (body pages Revision 25, 01 May 2026; Appendix 1 Revision 26, 01 August 2026) (§1.3 Taxation) and the registry's 'Taxation' pagewww.smar.aero · Art. 64(1)Retrieved 2026-09-01Effective 2016-02-08Open sourceInformational only, not legal, tax or financial advice. Contact a qualified professional for current information. |
Where to go next
This item is one of many that bear on the choice. Set it beside the rest before you choose a register, and tell us if a register you need is not covered yet.