Top income tax
None
None system
Corporate tax
None
VAT/GST
None
standard rate
Tax residency
—
Saint Barthelemy tax profile
Data year: 2025
- Tax system
- None Saint Barthelemy is a French collectivity with its own tax system. No income tax on individuals.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- No Corporate Tax
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- --
Tax residency
- Residency rules
- Must be resident for 5+ years to benefit from tax-free status. French citizens must prove genuine residency and center of interests in St Barts.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Lifestyle Solutions - St Barts (accessed Mar 23, 2026) No income tax, 5-year residency requirement