- VAT/GST rate 0 none
- Capital gains tax rate none 31.4
- Residency days threshold none 183
- Brackets updated
- Special regimes updated
migrated from the production database; research reasoning not recorded.
Top income tax
45.0%
effective 49.0%
Corporate tax
25.0%
VAT/GST
None
standard rate
Tax residency
183 days
128 tax treaties
Mayotte 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 Mayotte at 31 December receive a 40% reduction of income tax computed from the progressive barème (after family-quotient capping, before décote and credits), capped at EUR 4,050 per year (CGI art. 197). High-income surcharge (CEHR) and IFI on real estate follow mainland rules. VAT is provisorily not levied (CGI art. 294).
- Top PIT rate
- 45.0% (eff. 49.0%)
- Corporate tax rate
- 25.0%
- VAT/GST
- No VAT/GST
- 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% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Mayotte global ZFANG (post-Chido recovery) Temporary territory-wide ZFANG: 100% abatement on business profits (IR and IS) f... | No rate or amount recorded | 5yr | Active |
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 Mayotte). 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) 40% income-tax abatement for Guyane and Mayotte domiciliaries, capped at EUR 4,050; no VAT in Mayotte; payroll tax 2.55%
- BOFiP — PIT in Mayotte (accessed Oct 9, 2026) CGI applicable in Mayotte since 2014; DOM réfaction and credits
- BOFiP — TVA not applicable in Guyane and Mayotte (CGI art. 294) (accessed Oct 9, 2026) VAT provisorily not applicable in Mayotte
- BOFiP — Mayotte global ZFANG (loi 2025-797) (accessed Oct 9, 2026) 100% profit abatement and sector extension 2025–2029 after Cyclone Chido
- 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 976 in the 4 June online window
- PwC France Tax Summary (accessed Oct 9, 2026) Mayotte within France; CIT, PFU, social charges, withholding, treaties