Tax in Saint Barthélemy
Last reviewed: · by TaxProsRated editorial
TL;DR
Saint Barthélemy is a French overseas collectivity (COM) with autonomous tax framework: no general personal or corporate income tax for those resident at least 5 years (with bona-fide-residence test); transition rules apply.
Tax authority
Government of Saint Barthélemy under French overseas-collectivity framework [SC1].
Filing framework
Limited filing requirements for established residents.
Residency
Residents established at least 5 years under bona-fide-residence test fall under Saint Barthélemy framework [SC2]. Earlier-stage residents fall under French framework with French calendar.
Personal income tax
No general personal income tax for established residents (5+ years bona fide). French framework applies during transition.
Corporate tax
No general corporate income tax for established residents. French framework during transition.
Indirect tax
No VAT [SC3]. Specific consumption tax (Droit de quai) on imports applies.
Cryptoassets
No dedicated framework.
Treaties
French treaty network with Saint Barthélemy-specific provisions in some treaties.
Frequently asked
How does Saint Barthélemy's tax framework work?
French overseas collectivity (COM) with autonomous framework. No general personal/corporate income tax for residents established at least 5 years (bona-fide-residence test). French framework applies during transition. No VAT — specific Droit de quai consumption tax on imports.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Government of Saint Barthélemy · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Saint Barthélemy as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.