Saint Martin
Caribbean · MF · 0 treaties
What are the main tax rates in Saint Martin?
Saint Martin has a top personal income tax rate of 47.5% and a corporate tax rate of 20%. The standard VAT rate is 0%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 47.5% |
| Capital gains | n/a |
| Tax system | Worldwide |
| 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 |
Common questions
- What is the corporate tax rate in Saint Martin?
- The corporate tax rate in Saint Martin is 20%.
- Is there a dividend withholding tax in Saint Martin?
- There is no dividend withholding tax in Saint Martin.
- What is the VAT rate in Saint Martin?
- The standard VAT rate in Saint Martin is 0%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- tax domicile (domicile fiscal) located in Saint‑Martin under the French tax code rules
- for individuals whose previous tax domicile was in metropolitan France or another French overseas department within the 5 years before moving, at least 5 years of residence in Saint‑Martin are required before they are considered to have their tax domicile in Saint‑Martin (CGCT art. LO 6314‑4 I‑1°)
Domicile / deemed-domicile
Taxation is based on where the tax domicile is located, not on citizenship, but there is a special 5‑year rule for people coming from metropolitan France or other French overseas departments that delays acquisition of Saint‑Martin tax residency and keeps them taxable under the ‘metropolis or overseas department’ system during that period, so changing tax residence is more constrained than in a pure day‑count system but there is no long tail or exit tax.
Source: Direction des Services Fiscaux de la Collectivité de Saint‑Martin