Top income tax
45.0%
Worldwide system
Corporate tax
25.0%
VAT/GST
None
standard rate
Tax residency
183 days
French Guiana tax profile
Data year: 2025
- Tax system
- Worldwide French overseas department. Same French income tax system with 40% DOM reduction (capped at EUR 4,050) for French Guiana and Mayotte.
- Top PIT rate
- 45.0%
- Corporate tax rate
- 25.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- 30.0% French flat tax (PFU) of 30%. French Guiana has NO VAT (unlike other DOMs).
- Social security (employee)
- 22.0%
- Social security (employer)
- 40.0%
- Dividend withholding
- 25.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 33.3%
- Wealth tax
- Yes
- Inheritance tax
- 45.0%
- Treaty count
- --
Tax flags
Digital Services Tax
Crypto Rules
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- French tax rules. DOM residents get 40% income tax reduction capped at EUR 4,050 (higher than Guadeloupe/Martinique).
- Exit tax
- Yes French exit tax applies.
- CFC rules
- Yes French CFC rules apply.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May
Sources
- French Tax Administration - DOM (accessed Mar 23, 2026) French DOM tax rules, 40% reduction for GF