- Capital gains tax rate not set 35
Top income tax
None
None system
Corporate tax
None
VAT/GST
None
standard rate
Tax residency
—
Saint Barthelemy tax profile
Data year: 2026
- Tax system
- None Saint-Barthélemy is a French overseas collectivity with fiscal autonomy under article LO 6214-4 of the CGCT. The collectivity does not levy personal income tax, corporate income tax, VAT, wealth tax, or succession tax on persons fiscally domiciled there. Businesses pay the contribution forfaitaire annuelle des entreprises (CFAE): EUR 350 fixed plus EUR 100 per employee (DSN headcount at 31 December), due by 31 March. Imported goods bear a droit de quai of 5% ad valorem (higher rates on some vehicles). Registration duties apply to certain property and corporate transactions. Persons who have not yet acquired fiscal domicile in the collectivity remain subject to metropolitan French income tax (and, where applicable, French social levies) under CGCT article LO 6214-4, while local-source income can still be taxed under the Code des contributions.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- No Corporate Tax
- VAT/GST
- No VAT/GST
- Capital gains tax
- 35.0% There is no general securities or personal capital gains tax. The collectivity levies impôt sur la plus-value immobilière on real-estate disposals: 35% if sold before eight years of ownership, 20% thereafter. A 20% rate also applies when the property was the seller's principal residence for at least five uninterrupted years at the sale date (Code des contributions art. 101).
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- Rate not recorded
- Interest withholding
- Rate not recorded
- Royalty withholding
- Rate not recorded
- Treaty count
- Treaty count not recorded
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- CGCT article LO 6214-4 and Code des contributions article 2 align: individuals gain fiscal domicile only after at least five years with principal home, principal professional activity, or center of economic interests in Saint-Barthélemy as of 1 January of the tax year. Before that threshold, domicile is in metropolitan France for income tax, so worldwide French rules can apply to relevant income. Local-source income may still be taxed locally during that period, with double-tax relief under the state–collectivity convention.
French social contributions (CSG, CRDS and related levies) remain administered by the French state for residents who meet French fiscal domicile tests under article 4 B of the CGI, even while living in Saint-Barthélemy (Conseil d'État, 20 November 2013). - Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- Code des contributions de la collectivité de Saint-Barthélemy (accessed Oct 9, 2026) Fiscal domicile tests, CFAE (EUR 350 + EUR 100 per employee), droit de quai 5%, real-estate capital gains 35%/20%, registration duties
- CGCT article LO 6214-4 (Légifrance) (accessed Oct 9, 2026) Five-year residence before fiscal domicile; metropolitan tax until then; local-source taxation; French social levies remain state competence
- BOFiP — Saint-Barthélemy and French corporate tax (accessed Oct 9, 2026) CFAE is not corporate income tax; companies without five-year domicile remain subject to French IS on metropolitan rules
- Collectivité de Saint-Barthélemy (accessed Oct 9, 2026) Tax authority portal; CFAE online filing