The French legislature approved a proposal to introduce a new tax on cruise ship passengers — a levy of EUR 15 per person for each French port call. The Senate adopted the measure as part of the draft 2026 national budget, framed under the “polluter pays” principle that seeks to place the cost of environmental impact on those responsible.
Proponents of the tax argued that cruise vessels generate heavy externalities along the French coastline, including pollution and strain on port and coastal infrastructure, and that the revenue — estimated at around EUR 75 million per year — should be directed toward protecting and restoring coastal and port areas.
Opponents — including the national executive, represented by the Minister for Public Accounts — cautioned that the measure as drafted lacks clear distinction between cruises and ferry traffic, raising concerns it might unduly burden regular ferry services to Corsica and across the English Channel.
The leading trade group for the cruise industry, Cruise Lines International Association (CLIA), criticized the tax as effectively duplicating costs, since cruise operators are already subject to the emissions-regulation regime of the European Union Emissions Trading System — a double imposition that they argue undermines the fairness of the levy.
At present, the tax still must be ratified by the lower chamber, the Assemblée Nationale, and incorporated into the final 2026 budget before it becomes law.