- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
41.0%
Worldwide system
Corporate tax
20.0%
TGCA
4.0%
standard rate
Tax residency
—
Saint Martin tax profile
Data year: 2026
- Tax system
- Worldwide Saint-Martin (French side) is an overseas collectivity with its own Code général des impôts (CGI SM) and territorial council tax deliberations. Residents with fiscal domicile in Saint-Martin pay progressive income tax on worldwide net income (CGI SM art. 4 A). Non-residents pay on Saint-Martin-source income only. Corporate income tax applies at 10% on the first EUR 40,000 of taxable profit per 12-month period for qualifying SMEs and 20% above that (normal rate). Dividends and qualifying participation gains can be largely exempt in corporate hands subject to a 5% expenses quota (investor guides and CGI SM participation rules). The taxe générale sur le chiffre d’affaires (TGCA) is a VAT-like turnover tax at 4% on most taxable supplies (not a zero-VAT territory). French social-security contributions and related levies (CSG, CRDS, etc.) remain administered by the French state by analogy with Guadeloupe; they are outside the collectivity’s tax competence (CGCT art. LO 6314-4).
- Top PIT rate
- 41.0%
- Corporate tax rate
- 20.0%
- TGCA
- 4.0%
- Capital gains tax
- Rate not recorded
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- Rate not recorded
- Inheritance tax
- Yes
- Treaty count
- Treaty count not recorded
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 40,000 | 10.0% |
| EUR 40,000 | and above | 20.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 7,381 | 0.0% |
| EUR 7,381 | EUR 14,579 | 5.5% |
| EUR 14,579 | EUR 32,062 | 14.0% |
| EUR 32,062 | EUR 85,712 | 30.0% |
| EUR 85,712 | and above | 41.0% |
Tax flags
Participation Exemption
Tax residency
- Residency rules
- Fiscal domicile follows CGI SM art. 4 B: principal home or main stay in Saint-Martin, main professional activity there (unless accessory), or center of economic interests—subject to CGCT art. LO 6314-4-I-1°: individuals (and certain companies) whose domicile was in metropolitan France or another French DOM within the prior five years are not treated as fiscally domiciled in Saint-Martin until they have resided there at least five years; until then metropolitan French rules can apply to worldwide income while Saint-Martin-source income remains locally taxable. There is no standalone 183-day domicile test in the CGI SM; 183 days appears in the State–Saint-Martin convention for cross-border employment income allocation with France.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 31
Sources
- Code général des impôts de Saint-Martin (CGI SM) (accessed Oct 9, 2026) Domicile fiscal art. 4 A–B, worldwide PIT, integrated capital gains, IS, TGCA, retenues art. 119 bis/quater, droits de succession
- Taux et tarifs des impositions 2025 (official PDF) (accessed Oct 9, 2026) IR barème 0/5.5/14/30/41 %, IS 10 %/20 %, TGCA 4 %
- CT 36-02-2025 — taux 2026 (accessed Oct 9, 2026) 2026 IR thresholds indexed (7 381 / 14 579 / 32 062 / 85 712 €); rates unchanged
- Impôts et taxes — spécificités Saint-Martin (accessed Oct 9, 2026) Fiscal autonomy, five-year rule for metropolitan/DOM arrivals, French social levies remain state competence
- Campagne déclaration revenus 2025 (accessed Oct 9, 2026) Paper IR campaign 4–31 May 2026 for 2025 income
- Livret fiscal du créateur d’entreprise (accessed Oct 9, 2026) TGCA 4 % turnover tax modelled on French VAT
- Convention fiscale État–Saint-Martin (accessed Oct 9, 2026) 183-day employment-income rule vs France; not a standard OECD DTT network
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.