Please note since 2013 VNMs are subject to an annual francization and navigation tax or the annual passport fee.

Every year

 A payment advice is sent to you, showing the amount of the DAFN to be paid, calculated according to the following scale. 
 up to 90 kW excluded: no taxation. 

• From 90 kW to 159.9 kW: € 3 per kW or fraction of kW, from the first kW.
• from 160 kW: € 4 per kW or fraction of kW, from the first kW.

 - This right is collected according to the time left to run until the end of the year (a month started = a whole month). 
 - Thus, for a water scooter francized in June, the sum to be paid will be 7 / 12th of the annual fee. 

 - Deductions for obsolescence are provided for VNMs aged 10 and over, as well as certain exemptions for jet skis belonging to nautical sports schools. 

 Taxed vessels benefit from obsolescence allowances, applicable to both the hull and the engine, the rates of which are as follows: 
 - 33% for boats from 10 to 20 years old; 
 - 55% for boats from 20 to 25 years old; 
 - 80% for boats over 25 years old. 

View the table with all the tariffs according to the powers

(source jet-net.org)