🇲🇫 Saint Martin Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 40,000	10.0%	$0 – $46,400
EUR 40,000	and above	20.0%	$46,400 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 7,381	0.0%	$0 – $8,562
EUR 7,381	EUR 14,579	5.5%	$8,562 – $16,912
EUR 14,579	EUR 32,062	14.0%	$16,912 – $37,192
EUR 32,062	EUR 85,712	30.0%	$37,192 – $99,426
EUR 85,712	and above	41.0%	$99,426 +

Participation Exemption

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

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

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EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%