French Senate Adopts Environmental Tax on Cruise Passengers

Lawmakers in France were successful in adding a new tax on cruise passengers to the proposed 2026 French state budget. They contend the tax is to counter the environmental impact of cruises on coastal France.

The senators presenting the measure assert it is a “polluter pays” tax, singling out the emissions of cruise ships while in ports. They argue that it would not harm the attractiveness of the sector but would provide additional finances to protect and enhance the coastlines of France.

Under the proposal, the tax would be €15 per passenger ($17.50) for each port the cruise ship visits in France. Estimates are that the tax could raise €75 million ($87 million) each year.  The proposal, which was put forth by the Republicans, was narrowly adopted in the draft budget with the support of the left.

Critics point out that the proposal is incomplete and will need to be further amended before it is adopted as part of the ongoing budget debate. At issue contends the Minister for Public Accounts, Amelie de Montchalin, is a lack of distinction between cruises and ferries. The Minister worries that if adopted, it would negatively affect the ferries operating to Corsica and crossing the English Channel.

The cruise industry trade group Cruise Lines International Association is also critical of the tax. They contend it would be a double tax as the cruise industry is already paying the fees under the European Union’s Emissions Trading Scheme. They assert that cruise ships comply with all regulations and are being unfairly singled out, while commercial shipping accounts for a larger portion of carbon emissions.

France is a popular destination for cruises both in the Mediterranean and Northern Europe. Government estimates set cruise visitor counts at approximately 4 million annually. River cruising on the Seine is a popular part of French tourism. 

The tax is the latest in a series of efforts by activists in France to limit the cruise industry. They have staged various protests to call attention to the emissions of cruise ships. Elected officials on the French Riviera have been responsive to the claims and the impact of overtourism. 

There were several attempts to limit the number of cruise ships and the size of cruise ships visiting the popular French Riviera ports, including Nice and Villefranche. The regional administration adopted new rules starting in 2026 that will limit cruises going forward.

France’s tax mirrors efforts in other destinations that have also sought to impose a “polluter pays” fee on cruise ships. The cruise industry recently sued the state of Hawaii, which also adopted a head tax on cruise passengers, which they said would be used to protect the state’s environment. Greece also adopted new port fees for the most popular islands in its efforts to manage the influx of cruise passengers and the environmental impact from the growing number of large cruise ships.

The debate over the French tax will continue as the government works in December to finalize the federal budget for 2026.