Tax in Guadeloupe
Last reviewed: · by TaxProsRated editorial
TL;DR
Guadeloupe is a French overseas department (DOM) following French personal and corporate income tax frameworks with specific overseas-territory adjustments. TVA reduced rates apply (8.5 percent standard in DOMs vs 20 percent metropolitan).
Tax authority
Direction Générale des Finances Publiques (DGFiP) — overseas department under the same French tax framework as mainland with specific DOM adjustments [SC1].
Filing framework
French filing calendar applies (May-June individual; April corporate).
Residency
French residency rules apply [SC2].
Personal income tax
French progressive 0/11/30/41/45 percent + 2.5/5 percent CEHR surtax + PFU 30 percent on investment income. Specific DOM tax-credit reductions apply.
Corporate tax
French corporate income tax 25 percent + 3.3 percent CSB on companies above thresholds. Specific DOM-based incentives (Loi Girardin) apply for qualifying investments.
Indirect tax
TVA reduced 8.5 percent standard (vs 20 percent metropolitan), 2.1 percent reduced rate on basic items [SC3]. Octroi de mer applies separately.
Cryptoassets
French framework applies.
Treaties
French treaty network applies.
Frequently asked
How does Guadeloupe's tax framework work?
French overseas department (DOM) under French tax framework with DOM adjustments. TVA reduced 8.5 percent standard (vs 20 percent metropolitan) + 2.1 percent reduced. Octroi de mer applies separately. French personal and corporate income tax with DOM tax-credit reductions.
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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.
- DGFiP / Government of Guadeloupe · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Guadeloupe 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.