Tax in French Guiana

Who is the tax authority?

The Direction générale des Finances publiques (DGFiP) is the tax authority for French Guiana. It operates through the local Guyane direction, based in Cayenne, under the same national structure as mainland France.

French Guiana is a département of France — number 973. This means the Code général des impôts (CGI), the Livre des procédures fiscales (LPF), and all DGFiP regulations apply without a separate local legislature. The taxpayer-facing portal is impots.gouv.fr, the same as for residents of Paris or Lyon.

French Guiana also holds EU outermost-region status under Article 349 TFEU. This grants access to specific EU structural funds and allows derogations from EU state-aid rules — but does not alter the applicability of French national tax law.

What is the tax year and when are returns due?

French Guiana follows the French national tax calendar. The individual tax year is the calendar year (1 January to 31 December). The prélèvement à la source withholding system, in force across all of France since 2019, applies equally in Guyane.

The annual déclaration de revenus (Form 2042 family) is filed online via impots.gouv.fr. Deadlines are staggered by département grouping; Guyane (département 973) falls in one of the later filing groups, typically with an online deadline in mid-June.

Corporate impôt sur les sociétés (IS) returns are due within three months of the fiscal year-end — by 15 May for calendar-year companies. TVA returns in French Guiana follow the standard French monthly or quarterly filing schedule where applicable.

Who counts as a French Guiana tax resident?

Residency rules are identical to mainland France. Under Article 4 B of the Code général des impôts (CGI), an individual is a French tax resident if any one of four criteria is met: their foyer (household) or principal residence is in France (including Guyane); their principal professional activity is in France; or the centre of their economic interests is in France. Each test stands alone.

French Guiana's location on the South American continent does not create a separate residency test. A person living in Cayenne is tax-resident in France in exactly the same legal sense as a person living in Bordeaux.

Residents pay tax on worldwide income. Non-residents pay tax only on French-source income, generally at non-resident schedules.

What are the personal income tax rates?

Full French PIT brackets apply in French Guiana. The foyer fiscal household quotient system operates identically to mainland France. The 2024 income bracket schedule is:

The Contribution exceptionnelle sur les hauts revenus (CEHR) adds 3% on single-filer income above EUR 250,000 and 4% above EUR 500,000 — identical to mainland France. Social levies (CSG/CRDS) on capital income at 17.2% also apply.

How does corporate tax work?

French Guiana applies the same impôt sur les sociétés (IS) framework as mainland France. The standard rate is 25% since January 2022. The SME reduced rate of 15% applies to qualifying companies with turnover under EUR 10 million on the first EUR 42,500 of taxable profit.

France's Pillar Two global minimum tax rules (Articles 223 VJ et seq. CGI, in force for periods beginning on or after 31 December 2023) apply to French Guiana companies that are part of in-scope multinational groups. The Crédit d'impôt recherche (CIR) R&D credit at 30% on eligible spend up to EUR 100 million is available to Guyane-based qualifying businesses.

What are the TVA rates in French Guiana?

This is where French Guiana diverges most visibly from mainland France. French Guiana benefits from DOM-specific reduced TVA rates under a long-standing derogation designed to support local economic development.

The 8.5% standard TVA rate is approximately 57% lower than the 20% mainland rate. This DOM-derogation framework is authorised under Article 73 TFEU and applicable French fiscal legislation for overseas departments.

The octroi de mer is a separate levy on goods imported into French Guiana. It is administered locally and applies on top of (or instead of, depending on the goods category) TVA. It is a significant trade tax not found on the French mainland. Rates vary by product and destination DOM.

How are cryptoassets taxed?

French Guiana applies the full French cryptoasset tax framework. Occasional individual disposals fall under Article 150 VH bis CGI — subject to the prélèvement forfaitaire unique (PFU) at 30% (12.8% income tax plus 17.2% social levies).

The Centre Spatial Guyanais (CSG) — Europe's spaceport

The Centre Spatial Guyanais (CSG) at Kourou is French Guiana's most distinctive economic institution. It is the main European launch site for Arianespace and the European Space Agency (ESA) — home to the Ariane, Vega, and Soyuz programmes.

From a tax perspective, CSG employment brings workers and contractors under full French social-security and PIT obligations. ESA has intergovernmental agreements with France that create specific tax-treatment rules for ESA staff — separate from the general French tax framework. Cross-border contractors from ESA member states working at Kourou may face treaty-position questions best assessed by a practitioner familiar with both French tax and international-organisation exemption rules.

DOM vs COM — why French Guiana differs from Saint Barthélemy

French Guiana is frequently conflated with French Caribbean territories that have very different tax frameworks. The constitutional distinction is fundamental:

The contrast also extends to BES Caribbean Netherlands (BQ — Bonaire, Sint Eustatius, Saba): these are Dutch special municipalities with their own income tax (vastrecht) and no Dutch national income tax — another distinct framework. French Guiana, Saint Barthélemy, and BES all look like French or Dutch territories at first glance, but each operates under a fundamentally different constitutional and fiscal architecture.

What is the treaty network?

French Guiana accesses France's bilateral DTA network — approximately 120 active treaties — because it is an integral part of France for treaty purposes. The US-France convention (in force since 1994, protocol 2009) extends to French Guiana. The OECD MLI applies to many French treaties from 2019 onward, including the Principal Purpose Test.

A key caveat: the DTA network covers French Guiana because GF is France. Where a treaty partner designates specific exclusions for French overseas departments, the relevant bilateral text controls. Most modern French treaties do not exclude DOMs.

Where does French Guiana sit in the French DOM cohort?

French Guiana anchors the French DOM cohort on the South American continent. The five French DOMs share full French PIT and IS, but each has DOM-specific TVA rates and local levies.

Currency framework

Common pitfalls and traps

Practitioners and businesses operating in French Guiana encounter several recurring traps:

When should you talk to a French Guiana tax pro?

Some situations are straightforward to handle through impots.gouv.fr. Others benefit from a credentialed expert-comptable or avocat fiscaliste based in or familiar with Guyane:

• You are moving to or from French Guiana mid-year and need to determine when French residency begins under Article 4 B CGI
• You work at or contract to the CSG Kourou spaceport and want to confirm whether the ESA Protocol creates any exemption from French PIT
• You import goods into Guyane and need to reconcile octroi de mer and DOM-TVA liability
• You have cross-border income from Brazil or Suriname and want to apply the relevant bilateral treaty
• You are setting up a business and want to assess ZFA incentive eligibility
• You received a DGFiP notice of assessment, audit letter, or back-tax claim
• You hold non-French bank, broker, or crypto accounts and are unsure whether Form 3916 or 3916-bis applies

You can find vetted French Guiana practitioners through the directory below.

This page is general information. It is not personal guidance for your specific situation. Tax rules change. Always confirm current figures at impots.gouv.fr or with a licensed practitioner before filing.