The tax is determined by the net tonnage of the entire fleet of vessels under operation or use by a company.
[1] Given that the tax perceived is independent from the volume of material transported and from the operating profit of a shipping company, it is less complex to manage for tax authorities and shipping companies.
This method of taxation is based on an internationally recognized variable - net tonnage - by independent certifying bodies that determine the transport capacity of the vessels.
[1] In 2023, the tonnage tax applies to 23 European countries and 86% of the world fleet.
All the leaders in the maritime container shipping sector are affected: MSC, Maersk, Hapag-Lloyd, CMA-CGM, Cosco (China) and One (Japan).