- Capital gains tax rate 30 31.4
- Income tax brackets updated
Top income tax
45.0%
effective 49.0%
Corporate tax
25.0%
TVA
8.5%
standard rate
Tax residency
183 days
128 tax treaties
Guadeloupe tax profile
Data year: 2026
- Tax system
- Worldwide French overseas department (article 73 Constitution). Metropolitan French income tax and corporate tax apply on worldwide income for residents. Domiciliaries in Guadeloupe at 31 December receive a 30% reduction of income tax computed from the progressive barème (after family-quotient capping, before décote and credits), capped at EUR 2,450 per year (CGI art. 197). High-income surcharge (CEHR) and IFI on real estate follow mainland rules. TVA applies at 8.5% normal rate (2.1% reduced).
- Top PIT rate
- 45.0% (eff. 49.0%)
- Corporate tax rate
- 25.0%
- TVA
- 8.5%
- Capital gains tax
- 31.4% 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)
- 22.0%
- Social security (employer)
- 45.0%
- Social security cap (annual)
- EUR 48,060
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 25.0%
- Wealth tax
- 1.50%
- Inheritance tax
- 45.0%
- Treaty count
- 128
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 11,600 | 0.0% |
| EUR 11,600 | EUR 29,579 | 11.0% |
| EUR 29,579 | EUR 84,577 | 30.0% |
| EUR 84,577 | EUR 181,917 | 41.0% |
| EUR 181,917 | and above | 45.0% |
Tax flags
Digital Services Tax
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- French tax residence if home, principal abode, principal professional activity, or centre of economic interests is in France (including Guadeloupe). 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.
- Exit tax
- Yes 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
- Yes CFC rules apply to >50% holdings in entities subject to a privileged tax regime (<40% of the French rate).
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 21-June 4
Sources
- DGFiP — impôts professionnels dans les DOM (accessed Oct 9, 2026) 30% income-tax abatement for Guadeloupe, Martinique and La Réunion domiciliaries, capped at EUR 2,450; TVA 8.5% normal rate
- BOFiP — PIT in overseas departments (accessed Oct 9, 2026) Same barème as mainland; 30% / EUR 2,450 cap for Guadeloupe, Martinique and La Réunion
- BOFiP — TVA rates in Guadeloupe, Martinique and La Réunion (accessed Oct 9, 2026) Normal TVA 8.5%, reduced 2.1%
- Service-Public — income tax scale (F1419) (accessed Oct 9, 2026) 2026 barème on 2025 income (per family quotient part)
- DGFiP — 2026 income tax return calendar (accessed Oct 9, 2026) 2025 income filing deadlines; department 971 in the 4 June online window
- BOFiP — territorial scope of French income tax (accessed Oct 9, 2026) Guadeloupe included in France for IR; treaties apply subject to convention text
- PwC France Tax Summary (accessed Oct 9, 2026) DOM within France; CIT, PFU, social charges, withholding, treaties