🇲🇶 Martinique Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇲🇶 Martinique
MQ / MTQ #215
Nomad Score
55.0
Cities
6
Region
North America,
Americas,
Caribbean
Currency
EUR
🇲🇶 MARTINIQUE TAX PROFILE
Data year: 2025
Tax System
Worldwide
French overseas department. Same French income tax system applies with a 30% reduction (capped at EUR 2,450) for DOM residents.
French overseas department. Same French income tax system applies with a 30% reduction (capped at EUR 2,450) for DOM residents.
Top PIT Rate
45.0%
Corporate Tax Rate
25.0%
TVA
8.5%
Capital Gains Tax
30.0%
French flat tax (PFU) of 30% applies. DOM residents get reduction.
French flat tax (PFU) of 30% applies. DOM residents get reduction.
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 residency rules apply. DOM residents get 30% income tax reduction capped at EUR 2,450.
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
(accessed Mar 23, 2026)
French DOM tax rules