🇬🇫 French Guiana
GF / GUF #222
Nomad Score
48.0
Cities
5
Region
Union of South American Nations,
European Union,
Amazon Basin,
South America,
Americas,
South America
Currency
EUR
🇬🇫 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.
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).
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
--
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.
French exit tax applies.
CFC Rules
Yes
French CFC rules apply.
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
🔗 RELATED
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