Passengers sailing with NCL-Norwegian Cruise Line in European and United States waters are set to encounter additional charges on their onboard accounts, following formal notification from the company that value added tax and sales taxes will be applied to certain purchases. The measures affect retail items as well as food and beverage transactions and will be implemented in accordance with the itinerary and the tax regimes governing the waters and ports in which the vessel is operating.
Norwegian Cruise Line advised both upcoming guests and travel agents that these taxes would be applied where required by local legislation, emphasising the importance of passengers being informed prior to embarkation. The announcement followed a period of customer scrutiny directed at the brand, including criticism of recent corporate rebranding decisions, at a time when the company has been expanding its global deployment, promotional activity, and premium product offerings.
The cruise line explained that VAT and sales taxes may appear on onboard bills for retail, food, and beverage purchases depending on the voyage route. It clarified that guests who have purchased dining or beverage packages would not see tax applied to the full package price at the time of purchase. Instead, taxation would be calculated only on individual items consumed onboard and only when local laws require it. Passengers would be kept informed of applicable charges through onboard communications, signage, and daily programme notices.
Historically, frequent Norwegian Cruise Line guests have often prepaid for dining and beverage packages to limit additional onboard expenses. Under the revised framework, however, the final cost may vary based on where the ship is sailing and when purchases are made. For cruises beginning in Spain or operating entirely within the European Union, a value added tax of 21% is applied to retail purchases, while food and beverage transactions attract a VAT of 10%. A similar structure applies to cruises embarking from Italy, where the retail VAT rate is 22%.
In cases where a cruise originates outside Spain and includes ports beyond the European Union, but also calls at a Spanish port, a 10 per cent VAT on food and beverage purchases is applied during the vessel’s connection to Spanish jurisdiction. This reflects Spanish tax law governing commercial activity conducted while a ship is alongside or operating within national waters. Norwegian Cruise Line also confirmed that when vessels are sailing within United States territorial waters or calling at U.S. ports, applicable state and local sales taxes will be added to food and beverage purchases, with those charges ceasing once the ship exits U.S. waters.
These region-specific tax rules have broader implications as the company prepares for future deployment. Norwegian Cruise Line recently announced its spring and summer 2027 programme, comprising more than 500 voyages across 59 countries and nearly 30 global homeports, including major European embarkation points such as Rome, Barcelona, Athens, and Copenhagen. As VAT and sales taxes are applied strictly according to local regulations, onboard charges may vary significantly within a single itinerary, particularly on voyages calling at multiple European Union member states.
As a result, onboard spending for passengers may differ not only between cruises but also between ports visited on the same sailing. The company’s emphasis on advance communication suggests an effort to manage passenger expectations as local tax compliance becomes a more visible element of cruise operations. Over time, such considerations may also influence itinerary planning and onboard pricing strategies, as cruise lines balance regulatory obligations with customer response.