Saint Barthelemy
Caribbean · BL · 0 treaties
Tax profile
| Corporate income tax | 0% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physical presence and tax residence in Saint-Barthélemy for more than 5 consecutive years to obtain tax domicile on the island (after which local rules with no income tax apply to most personal income)
- before completing 5 years of residence in Saint-Barthélemy, individuals remain treated as French tax residents under metropolitan French income tax rules on their relevant income
Saint-Barthélemy has no personal income tax and no explicit domicile or tail rules, so ending tax residency is essentially a matter of ceasing residence and tax domicile there and becoming tax resident elsewhere; the main complication is French law, which can continue to treat recent arrivals and leavers as French tax residents for certain income, especially within the initial 5‑year period.
Source: Collectivité de Saint-Barthélemy / République Française (Code des contributions de la collectivité)