🇲🇫 Saint Martin Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇲🇫 Saint Martin
MF / MAF #214
Nomad Score
53.0
Cities
4
Region
North America,
Americas,
Caribbean
Currency
EUR
🇲🇫 SAINT MARTIN TAX PROFILE
Data year: 2025
Tax System
Worldwide
French collectivity with its own tax system similar to French model but independently administered.
French collectivity with its own tax system similar to French model but independently administered.
Top PIT Rate
40.0%
Corporate Tax Rate
20.0%
VAT/GST
No VAT/GST
Capital Gains Tax
--
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
--
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Fiscal autonomy from France since 2007. Must be resident for 5+ years.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
May
📚 SOURCES
-
Collectivité de Saint-Martin
(accessed Mar 23, 2026)
Local tax system, PIT up to 40%