One of the foundations for the development of nautical tourism is the development of mega yachting, but it is not known how the fiscal burdens and privileges affect the development of nautical tourism in the Republic of Croatia. In order to do so, it is necessary to compare fiscal burdens and benefits related to mega-yachting worldwide, with particular emphasis on the countries where the largest number of mega-yachts is registered. After defining the research problem, the subject of the research can be defined, ie the impact of fiscal burdens and privileges on the development of mega-yachting in the Republic of Croatia and in the world. The aim of this paper is to present the fiscal burdens and privileges that affect the development of mega-yachting in the world. The first analyzed country in the empirical part is the Republic of Croatia, it can be seen that there are only 6 mega yachts registered in the territory of the Republic of Croatia, which is a direct consequence of large taxes, the highest of which is VAT, but also the obligation to pay taxes on vessels every year. The Cayman Islands stands out as an area where there is no obligation to pay a large number of taxes, including VAT, which has a very positive effect on the registration of mega yachts in the Cayman Islands. Malta is most popular in the EU for registering mega yachts, but other EU countries are making efforts to prevent their nationals from registering their vessels in Malta, and one way is to initiate proceedings by the EU Commission which has banned Malta from applying its tonnage tax on yachts . The Netherlands stands out for its lower general VAT rate and simplicity and speed of vessel registration, but very important for the development of mega yachting, in the Netherlands the mega yacht can also be registered by nationals of other countries. It can be concluded that each of the analyzed countries, in accordance with its goals, encourages (or don't like Croatia) the development of mega-yachting in a well-defined way, whether it is fiscal relief, through the reduction of red tape or other privileges.