Pennsylvania boat sales tax is state sales and use tax computed on Form REV-336 when you register or title with the Pennsylvania Fish and Boat Commission. The statewide rate is 6%. Allegheny County residents add 1% (7% combined). Philadelphia residents add 2% (8% combined). Every other county stays at 6%. There is no price cap — the full purchase price is taxed. A resident outside Allegheny and Philadelphia who buys a $30,000 motorboat with no trade-in owes $1,800 tax. Add a typical 2-year motorboat registration of $39 (16 to under 20 feet) or $52 (20 feet and over) and a $30 title, and a 22-foot example stacks to $1,882 before any lien fee. Private-party motorboats are taxable; the casual-sale exclusion does not apply. Confirm figures on REV-336 and the PFBC registration FAQs before you sign.
How much is Pennsylvania boat sales tax and registration?
PFBC — not PennDOT — titles and registers boats. The tax collector for this transaction is the REV-336 form you file with PFBC. All motorboats, including electric, must be registered when operated. Unpowered boats that use PFBC or DCNR State Park or Forest access need either registration or a launch permit ($12 for one year or $22 for two years). Unpowered 2-year registration is $22. A kayak bought at a shop is still tangible property for ordinary sales tax; the launch-permit choice is about access, not a substitute for tax on a retail purchase.
Purchase price on REV-336 includes the boat, motor(s), accessories, dealer prep, and destination or freight. Do not include the trailer. Title the trailer on a PennDOT MV-1. Mixing the trailer into the boat price overstates Pennsylvania boat tax and understates the highway-title job. Dealers who advertise a “boat, motor, and trailer” package need three buckets: REV-336 property, PennDOT trailer, and tax at 6%, 7%, or 8% only on the boat bucket.
Example 1: $30,000 motorboat, county outside Allegheny and Philadelphia
Scenario: You live in Lancaster County (or any county that is not Allegheny or Philadelphia). Dealer sale. No trade-in. 18-foot motorboat. You title and register for two years. No lien.
Change the hull to 22 feet and registration becomes $52; the tax stays $1,800 because length does not change the percent.
Example 2: Same $30,000 boat, Philadelphia resident
Scenario: You live in Philadelphia. Same $30,000 price, no trade-in, 22-foot motorboat, title, no lien.
Six hundred dollars of that stack is the extra 2% Philadelphia local tax. The dealer’s county does not pick the 8% — your residence does.
- REV-336 (09-24) — tax base; 6/7/8%; trade-in; exemption codes; fees
- PFBC Boat Registration & Titling FAQs — fee table; what must register
The tax rule: 6%, 7%, or 8% on the full price
Pennsylvania taxes boats as tangible personal property through sales and use tax, collected on REV-336 at registration or title. The rate follows the buyer’s county of residence: 6% default, 7% Allegheny, 8% Philadelphia. There is no luxury surcharge and no cap that stops tax after a dollar of price. A $200,000 boat at 6% is $12,000 tax. At 8% the same yacht is $16,000. Length, horsepower, and whether the seller is a dealer do not change that percent — they change PFBC fees and who helps you file.
A credit line exists for tax already paid to a dealer or to another state, limited by reciprocity and never more than the Pennsylvania tax on the same deal. Form REV-227 is the reciprocity chart to verify before you assume a dollar-for-dollar credit. If you paid 5% elsewhere on $20,000 ($1,000) and Pennsylvania 6% would be $1,200, the balance is about $200 when the credit is allowed. If you already paid 8% in another state, Pennsylvania 6% would not generate a refund on REV-336; the credit simply wipes the Pennsylvania line.
Exemption codes 1 through 7 on REV-336 cover resale, rental, spouse (with conditions), inheritance, certain nonresident moves, gifts without consideration, and nonresident tourists. Military service is not a separate printed code on that 1–7 list. Do not write in a military zero that the form does not offer.
Example 1: $40,000 boat, no cap
Scenario: Resident of a 6% county. Price $40,000. Someone tells you “Pennsylvania caps boat tax.”
Full purchase price. Full 6%, 7%, or 8%. No ceiling.
Example 2: Out-of-state tax already paid on $20,000
Scenario: You paid 5% ($1,000) to another state. You now register in a 6% Pennsylvania county. Credit allowed up to Pennsylvania tax, subject to REV-227 reciprocity.
If the other state is not reciprocal, ask PFBC and the Department of Revenue how REV-336 wants the credit line filled. This page uses the brief’s $200 illustration when credit is allowed.
- REV-336 instructions — local sales tax; credit line
- 72 P.S. § 7204 and 61 Pa. Code § 32.4 — motorboats not isolated sales
Trade-in, dealer vs private, and the casual-sale myth
Trade-in value is subtracted from purchase price on REV-336. Enter the trade-in hull identification number on the form’s trade-in lines. Dealer and private-party motorboats both pay tax on the net (or full) price at the buyer’s residence rate. The difference is who helps with the paperwork, not whether tax exists. A dealer can collect and remit; a private buyer still files REV-336 with PFBC. Either way the percent is 6, 7, or 8 based on where you live.
The casual-sale myth is the expensive one. Pennsylvania excludes some isolated sales of tangible property — and then carves motorboats (and similar titled or registered property) out of that exclusion. Buying a runabout from a neighbor is still a taxable motorboat sale. “I paid cash at the lake” does not zero REV-336. Electric trolling motors count: all motorboats, including electric, must be registered when operated, and that registration path is where the tax form lives.
Personal watercraft are powered motorboats for this purpose. Commercial passenger boats use a $50 registration row unless an exemption code applies. Homemade boats follow PFBC transfer and survey rules; a sale is still taxable at 6–8%.
Example 1: $40,000 boat minus $10,000 trade-in, 6% county
Scenario: Dealer. Trade-in HIN entered on REV-336. Buyer lives outside Allegheny and Philadelphia.
Without the HIN on the form, do not expect the subtraction to stick. The trade-in is a reported watercraft, not a verbal discount.
Example 2: Private-party motorboat, $15,000
Scenario: Neighbor sale. 6% county. No trade-in. Buyer thinks isolated sale applies.
The $900 is the tax people try to skip. PFBC still wants REV-336.
- REV-336 — trade-in HIN lines; purchase price definition
- 61 Pa. Code § 32.4(7) / 72 P.S. § 7204 — motorboats not isolated sales
Allegheny 7% and Philadelphia 8% — buyer residence
Local boat sales tax on REV-336 is only Allegheny (+1%) and Philadelphia (+2%), based on where the buyer lives, not where the dealer sits and not where the slip is. A Pittsburgh dealer selling to a Centre County resident collects 6%, not 7%. An Allegheny resident buying at a lake two hours away still pays 7%. Mooring in Philadelphia while you live in Bucks County does not, by itself, make you an 8% REV-336 filer — residence on the application is the switch the form describes.
No other Pennsylvania county adds a boat local percent on this form. Do not build a 67-county watercraft tax table. Bucks, Montgomery, Delaware, Erie, and Luzerne stay at the 6% state rate for REV-336 local-tax purposes. That is different from some states where every county publishes its own combined boat rate. Pennsylvania’s boat local overlay is a two-place list.
| Buyer residence | Combined rate | Tax on $30,000 (no trade) |
|---|---|---|
| Philadelphia | 8% | $2,400 |
| Allegheny County | 7% | $2,100 |
| All other Pennsylvania counties | 6% | $1,800 |
Example 1: Allegheny resident, $30,000, no trade
Scenario: Buyer lives in Allegheny County. Dealer may be anywhere in Pennsylvania.
If the dealer is in a 6% county, the rate is still 7% because you live in Allegheny.
Example 2: Philadelphia resident buying in Allegheny
Scenario: You live in Philadelphia. You buy at an Allegheny County dealership. $30,000, no trade.
Do not split the difference at 7%. Philadelphia residence is 8% on the whole taxable price.
- REV-336 instructions — Local Sales Tax: Allegheny 1%, Philadelphia 2%, buyer residence
PFBC title and 2-year registration fees
Registrations run on a two-year period. Title is often required for powered boats and when a lender needs a lien. Current FAQ / REV-336 09-24 fees:
| Item | Fee |
|---|---|
| Unpowered boat registration (2 years) | $22 |
| Motorboat under 16 feet (2 years) | $26 |
| Motorboat 16 to under 20 feet (2 years) | $39 |
| Motorboat 20 feet and over (2 years) | $52 |
| Commercial passenger | $50 |
| Transfer remaining registration to a newly acquired boat (same owner) | $10 |
| Title (new or corrected) | $30 |
| Lien recording | $20 |
| Duplicate title | $20 |
| Duplicate registration certificate | $3 |
| Launch permit 1 year / 2 years | $12 / $22 |
| Agent fee, temporary registration | $2 |
Other agent or transaction surcharges may appear at some agents. This page lists the $2 temporary-registration agent fee as confirmed and tells you to ask the agent about any extra surcharge. Prefer REV-336 09-24 and the current FAQ over older handbook excerpts that still show a $15 title. If you already hold a two-year registration and buy a different boat, PFBC’s $10 remaining-registration transfer can move unused time to the new hull when you are the same owner — that $10 is not a tax credit and does not replace REV-336 tax on the new purchase price.
Example 1: 22-foot motorboat, financed, titled with lien
Scenario: 6% county tax already computed elsewhere. This box is the PFBC fee stack only.
Tax sits on top of this stack at 6%, 7%, or 8% of taxable price. Do not use $15 for title.
Example 2: Unpowered kayak at a PFBC lake
Scenario: You paddle a kayak at a PFBC or DCNR State Park launch. You can register for two years or buy a launch permit. Retail purchase of the kayak still follows ordinary sales tax as tangible property; use REV-336 if you register.
Unpowered does not mean “nothing due at the ramp.” Registration or a launch permit is the access rule. Sales tax on the purchase is a separate retail question.
- PFBC FAQs / REV-336 09-24 — fee table; $30 title; $20 lien
- PFBC — unpowered access: registration or launch permit
Gifts, inheritance, out-of-state credit, and documented boats
REV-336 exemption code 6 covers a transfer without consideration or value. An assumed encumbrance counts as consideration — a “gift” with a loan still on the boat is not a no-consideration gift. Expect a gift affidavit (commonly PFBC-715) if PFBC asks for it. Code 4 is a transfer by executor, administrator, or trustee under a will or trust. Code 3 is a husband/wife transfer only if the transferor already holds a Pennsylvania registration or title.
Code 5 can exempt a nonresident who purchased out of state more than six months before bringing the boat into Pennsylvania upon establishing permanent business or residence. Code 7 is a nonresident tourist or vacationer with an out-of-state boat — not if the applicant is a Pennsylvania resident and not if the boat was originally purchased in Pennsylvania. Codes 1 and 2 are resale and rental with a sales-tax license number.
Coast Guard documented vessels used for recreational purposes must still be registered with PFBC. Sales and use tax still applies to a taxable purchase or to use principally in Pennsylvania. Non-recreational documented vessels may be treated differently — ask PFBC rather than skipping registration on a guess.
There is no distinct military exemption code on the printed 1–7 list. Ask PFBC how to complete REV-336 with military orders; this page does not zero tax on a service-member story the form does not list.
Example 1: Parent-to-child gift vs a gift with a remaining loan
Scenario A: True gift, no money, no assumed loan, code 6 and affidavit if required. Scenario B: Child takes the boat and the $8,000 loan.
The loan is value. Code 6 is for transfers without consideration or value.
Example 2: Inheritance (code 4) and a recreational documented cruiser
Scenario A: Executor transfers the boat under the will. Scenario B: You buy a documented recreational yacht, 6% county, $30,000, no trade, and register with PFBC.
Documentation does not erase Pennsylvania sales tax on a taxable purchase. Recreational documented boats still register.
- REV-336 exemption codes 1–7; gift affidavit practice (PFBC-715)
- PFBC agent handbook — recreational documented vessels must be registered
How to calculate Pennsylvania boat tax
- Split the trailer out. Boat, motors, accessories, prep, and freight stay on REV-336. Trailer goes to PennDOT MV-1.
- Subtract trade-in only with the trade-in HIN on the form.
- Choose 8% if you live in Philadelphia, 7% if you live in Allegheny County, otherwise 6%.
- If an exemption code applies, tax is $0 and you still pay the PFBC fees that apply to the transfer.
- Otherwise tax = taxable × rate, minus allowed credit (not more than Pennsylvania tax; check REV-227).
- Add 2-year registration by powered/unpowered and length, $30 title if you title, $20 if you record a lien, $2 agent temp-reg if used.
Walkthrough 1: Allegheny dealer deal with trade-in, 19-foot motorboat
Scenario: Allegheny resident. Price $40,000. Trade $10,000 with HIN. Title, no lien.
Same numbers in a 6% county would be $1,800 tax and a $1,869 stack with these fees.
Walkthrough 2: Transfer remaining registration, new 24-foot boat, 6% county
Scenario: Same owner. Remaining registration transfers to the newly acquired boat for $10. New boat $30,000, no trade. You still title the new hull. No lien.
The $10 transfer is a remaining-registration convenience, not a tax discount. Tax is still 6–8% of the new boat’s taxable price.
- REV-336 — rate, trade-in, credit, exemption codes
- PFBC FAQ — $10 remaining-registration transfer; length rows; $30 title
What this page does not estimate
This page estimates 6/7/8% tax from REV-336, the PFBC fee table above, and the $200 out-of-state credit illustration when reciprocity allows it. PFBC and the Department of Revenue set the receipt.
- PennDOT trailer title and highway fees on MV-1 — split from the boat.
- Extra agent surcharges beyond the $2 temporary-registration agent fee.
- Military zero tax — no distinct REV-336 code; ask PFBC.
- Non-recreational documented commercial vessels — ask PFBC; this page covers recreational documented registration.
- REV-227 reciprocity details for a specific other state — verify before locking the credit.
- Homemade-boat survey charges — PFBC FAQ, not a dollar on this page.
Example 1: Boat-and-trailer package $35,000
Scenario: Dealer writes one price. $28,000 boat / $7,000 trailer after you insist on a split. 6% county.
Splitting the package is required. Inflating the boat price with the trailer overpays REV-336.
Example 2: Service member, no code 1–7 match
Scenario: You have orders and want tax at $0.
This page will not write a military exemption the form does not print.
- REV-336 — trailer excluded from boat purchase price; exemption code list
- PFBC FAQs — trailer is a PennDOT title
Two complete buying examples
Complete example A: 6% county, $30,000, 18-foot motorboat, no trade, title, no lien
Scenario: Pennsylvania resident outside Allegheny and Philadelphia. Dealer purchase. Private-party math would be the same tax.
Allegheny on the same facts is $2,100 tax and $2,169 total. Philadelphia is $2,400 tax and $2,469 total.
Complete example B: Philadelphia resident, $40,000 minus $10,000 trade, 22-foot, financed
Scenario: Philadelphia residence. Dealer. Trade-in HIN on file. Title and lien. 22-foot motorboat.
The trade-in saved 8% of $10,000, or $800, compared with taxing the $40,000 sticker. Casual-sale talk would have been wrong even on a private sale of this motorboat.
Common questions
Is private-party boat tax skipped in Pennsylvania?
Does the dealer’s address set Allegheny or Philadelphia tax?
Is title still $15?
Do I include the trailer in boat tax?
Is there a Pennsylvania boat-tax cap?
Does Coast Guard documentation skip PFBC?
Before you sign
Write your residence county on the worksheet first — that picks 6, 7, or 8 percent. Split any trailer out of the boat price. If you trade, get the HIN on REV-336. Do not skip tax because the seller is a neighbor. Use $30 title and $20 lien, not $15. Unpowered paddlers: budget registration or a launch permit for PFBC/DCNR access. Gifts need no consideration (and often an affidavit). Heirs use the executor/trustee path. Spouse transfers need the transferor to already hold Pennsylvania registration or title. Confirm any out-of-state credit against REV-227. If the boat is Coast Guard documented and you will use it for recreation, plan on PFBC registration anyway.
The Pennsylvania Department of Revenue writes the tax. The Pennsylvania Fish and Boat Commission takes REV-336, the registration, and the title. Those offices set the amount you pay.
Complete reference list
- PA Department of Revenue / PFBC — REV-336 Application (09-24) — tax base; trade-in; 6/7/8%; exemption codes; fees
- PFBC — Boat Registration & Titling FAQs — fee tables; what must register
- PFBC — Register/Title a Boat — powered and unpowered overview
- PFBC — Agent Handbook (boat) — documented recreational registration; cross-check fees against current FAQ
- 61 Pa. Code § 32.4 — isolated sales; motorboats excluded
- 72 P.S. § 7204 — isolated-sale carve-out for motor boats
This page estimates Pennsylvania boat sales and use tax, PFBC registration, and title from published 2026 research figures. The Pennsylvania Department of Revenue and the Pennsylvania Fish and Boat Commission set the amount you pay.