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Practice change - freight and passenger transport in domestic shipping

Published: 11/05/2019
On 1 October, the Directorate of Taxes published a statement of principle regarding the exemption from the basic tax for freight and passenger vessels in domestic shipping.


  • Freight transport to / from fish farms - if the vessel is also used for debugging or towing - no exemption!
  • Passenger transport in the form of round trips falls within the exemption
  • Ambulance vessels within the exemption

Attached is the complete statement and must be read in order to get a complete picture: