Kiribati vs Mayotte
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 KI
Kiribati
|
 YT
Mayotte
|
|
|---|---|---|
| Top rate | 30% | 45% |
| Effective top rate | 30% | 49% |
| Capital gains tax | — | 31.4% |
| Capital gains notes | There is no separate capital gains tax. Gains on business assets and other disposals are included in ordinary income where assessable. | Investment income and securities gains: flat tax (PFU) of 31.4% from 2026 (12.8% income tax plus 18.6% social levies on most investment income). Option for progressive PIT instead. Real estate gains use separate progressive rules with holding-period rebates. |
| Social security (employee) | — | 22% |
| Social security (employer) | — | 45% |
| Social security annual cap | — | $48,060 |
Withholding rates
Other taxes
Tax features
|
KI
Kiribati
|
YT
Mayotte
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | No | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | No |
| Wealth tax | No | Yes |
| Inheritance tax | No | Yes |
| Exit tax | No | Yes |
| CFC rules | No | Yes |
| Digital services tax | No | Yes |
| Crypto-specific rules | No | No |
| Participation exemption | No | Yes |
| Territorial exemption | No | No |
Special regimes
Active special regimes in Kiribati
- Pioneer industry incentive10% flat
Active special regimes in Mayotte
Residency and filing
|
KI
Kiribati
|
YT
Mayotte
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | — | May 21-June 4 |
| Automatic extension | No | No |
| Residency rules | Under the Income Tax Act 2023, an individual is resident if they have a permanent home available in Kiribati, are physically present in Kiribati for more than 183 days in any 12-month period beginning or ending in the tax year, or are a Kiribati citizen posted overseas as a diplomatic or consular official. Companies are resident if incorporated or registered in Kiribati or managed and controlled there. | French tax residence if home, principal abode, principal professional activity, or centre of economic interests is in France (including Mayotte). The 183-day count is a common treaty tie-breaker; domestic tests are fact-based. DOM income-tax abatement follows the address on 31 December of the income year. |
| Filing notes | Employers and other payers must file and pay monthly PAYE and withholding tax, including international withholding, within 21 days after the end of each month. VAT returns are due 15 days after the end of each quarter. The Tax Division publishes annual income tax return forms; the calendar tax year ends on 31 December. | 2025 income declared in 2026: online deadlines 21 May (departments 01–19 and non-residents), 28 May (20–54), 4 June (55–974/976, including department 976 Mayotte); paper deadline 19 May. No VAT in Mayotte; indirect taxes include octroi de mer (rates set by the territorial collectivity). |
| Exit tax details | — | Exit tax on unrealised gains on shares when leaving France if holdings exceed 50% of the company or EUR 800,000 total value, for individuals who were French tax resident six of the prior ten years. |
| CFC rules details | — | CFC rules apply to >50% holdings in entities subject to a privileged tax regime (<40% of the French rate). |