Jurisdiction overviewTax in Guadeloupe
Last reviewed: · by TaxProsRated editorial
Key points
Guadeloupe is a French overseas department (DOM) and EU outermost region. It follows the full French progressive income tax system (0/11/30/41/45%) and French corporate tax at 25%. The key DOM distinction is TVA at a reduced 8.5% standard rate (versus 20% on the French mainland). Octroi de mer, a DOM-specific import levy, also applies. France's ~120 double tax treaties extend to Guadeloupe via DOM inclusion.
Who is the tax authority?
The Direction Générale des Finances Publiques (DGFiP) administers all French taxes in Guadeloupe. The local directorate sits in Pointe-à-Pitre and covers both the two main islands and the outer communes (La Désirade, Les Saintes, Marie-Galante, Saint-Barthélemy until 2007, and Saint-Martin).
Guadeloupe is legally part of France. There is no separate Guadeloupe tax code — the Code général des impôts applies directly with DOM-specific adjustments listed in Articles 294 to 300 of that code.
The legal basis for DOM TVA rates is Article 296 of the Code général des impôts. Octroi de mer (import levy) operates under a separate EU-authorised regional regime last renewed in 2021.
What is the tax year and when are returns due?
Guadeloupe follows the standard French calendar tax year: 1 January to 31 December. Filing deadlines mirror metropolitan France almost exactly, with minor DOM calendar shifts.
French PAYE (prélèvement à la source) has applied since 2019. Wages are withheld at source monthly. Self-employed residents file an annual déclaration des revenus and make quarterly acomptes.
Who counts as a Guadeloupe tax resident?
French residency rules determine tax status. A person is a French tax resident if any one of four criteria under Article 4B of the Code général des impôts applies:
- Principal home (foyer) is in France or a DOM
- Main abode (lieu de séjour principal) is in France — roughly 183 days
- Professional activity is carried out mainly in France
- Centre of economic interests is in France
Residents pay French tax on worldwide income. Non-residents pay tax only on French-source income, including Guadeloupe-source income.
Guadeloupe residents are EU citizens with full freedom of movement. Moving between metropolitan France and Guadeloupe is an internal relocation — no tax-residency break occurs automatically.
What are the personal income tax rates?
Guadeloupe follows the full French progressive PIT scale (barème de l'impôt sur le revenu). There is no DOM-specific rate reduction — the same five brackets apply as in mainland France.
| Taxable income (EUR) | Tax rate |
|---|---|
| Up to 11,294 | 0% |
| 11,295 to 28,797 | 11% |
| 28,798 to 82,341 | 30% |
| 82,342 to 177,106 | 41% |
| Over 177,106 | 45% |
The Contribution Exceptionnelle sur les Hauts Revenus (CEHR) surtax adds 2.5% on income from EUR 250,001 to EUR 500,000, and 4% above EUR 500,000 (thresholds doubled for joint filers). Investment income (dividends, interest, capital gains) is typically subject to the prélèvement forfaitaire unique (PFU) at a flat 30% (12.8% tax + 17.2% social contributions).
DOM-specific tax credits (réductions d'impôt DOM) under Article 199 undecies of the Code général des impôts can reduce PIT liability for qualifying Guadeloupe-based investments. The Loi Girardin framework is the main vehicle.
How does corporate tax work?
Guadeloupe entities pay French impôt sur les sociétés (IS) — corporate income tax — at the standard French rate.
Applies to most companies. The 15% reduced rate applies on the first EUR 42,500 of profit for qualifying small companies (turnover below EUR 10M, held ≥75% by individuals).
Contribution sociale de solidarité (C3S) surcharge on IS tax for companies exceeding EUR 763,000 in turnover. Separate from the 25% IS rate.
French Loi Girardin incentives (IS versions) allow qualifying Guadeloupe investments in productive assets to generate IS reductions. These are regularly extended by the Loi de finances annuelle (annual finance act).
France participates in the OECD Pillar Two global minimum tax framework. Large multinational groups with annual turnover above EUR 750M are subject to the 15% global minimum top-up charge under French transposition law effective 2024.
What are the TVA and indirect tax rates?
Guadeloupe's TVA rates are set under the DOM derogation in the Code général des impôts. They are significantly lower than mainland France.
| Rate | Guadeloupe | Metropolitan France | Applies to |
|---|---|---|---|
| Standard | 8.5% | 20% | Most goods and services |
| Essential items | 2.1% | 5.5% / 10% | Basic foodstuffs, medicines, some publishing |
| Zero | 0% | 0% | Exports (zero-rated) |
Octroi de mer is a regional import and production levy unique to the French DOMs. It is authorised under EU Council Decision 2021/805 and operates separately from TVA. Rates vary by product category and are set by the Regional Council of Guadeloupe.
Importers pay octroi de mer on goods entering Guadeloupe from outside the DOM. Local producers pay a reduced-rate octroi de mer on their own production to fund the Regional Council.
TVA registration follows French rules: turnover thresholds for the franchise en base (small-business TVA exemption) apply — EUR 91,900 for supply of goods (2024 threshold), EUR 36,800 for services. Businesses above those thresholds register for TVA and file returns monthly or quarterly.
How are cryptoassets taxed?
The French and EU framework governs cryptoassets in Guadeloupe. France adopted MiCA (Markets in Crypto-Assets Regulation) as an EU outermost region — EU law applies fully.
Cryptoasset gains: PFU 30% flat tax
Capital gains from disposal of cryptoassets by individuals are taxed at the PFU flat rate of 30% (12.8% income tax + 17.2% social contributions). Professional crypto activity is taxed as BIC (commercial income) at progressive PIT rates. Crypto-to-crypto swaps do not trigger taxable events under French rules — only conversion to fiat or goods triggers realisation.
Guadeloupe-based crypto service providers (CASP/PSAN under French law) must register with the Autorité des marchés financiers (AMF). MiCA licensing from any EU member state passports across the EU including Guadeloupe as an EU outermost region.
GP vs BL: the 2007 constitutional split
Saint-Barthélemy (BL) was administratively part of Guadeloupe until 2007. Understanding the split matters for practitioners comparing the two territories.
- Full French and EU tax law
- TVA at 8.5% DOM rate
- Octroi de mer applies
- France's ~120 DTAs extend here
- EU outermost region
- No French income tax (own tax system)
- No TVA — territorial tax instead
- Not an EU outermost region (OCT only)
- France's DTAs do NOT extend here
- Favoured by high-net-worth residents
The split was formalised by the French Constitutional Act of 21 February 2007. BL became a collectivité d'outre-mer (COM) and simultaneously an EU overseas country and territory (OCT). OCT status means EU treaties apply only partially — no free movement of goods/capital obligations, and no EU VAT or direct-tax harmonisation. GP stayed as a DOM and retained full EU membership.
What is the treaty network?
Guadeloupe benefits from France's extensive bilateral double tax treaty (DTA) network — approximately 120 active agreements. All French DTAs apply to French DOMs unless explicitly excluded.
France has signed the OECD Multilateral Instrument (MLI) and is a Pillar Two early adopter. MLI modifications to bilateral DTAs (principal purpose test, dispute resolution enhancements) apply to Guadeloupe-routed treaty claims as they do across metropolitan France.
Deep-dive: see the France country page for the full DTA list and bilateral rate schedules that apply to Guadeloupe via DOM inclusion.
Where does Guadeloupe sit in the French DOM cohort?
Guadeloupe belongs to the French DOMs Caribbean group — a tight cluster of four territories sharing the same TVA DOM framework and Loi Girardin investment incentives.
Rum, sugar, and tourism — the economic context
Guadeloupe's economy is built on three pillars: tourism, agriculture (sugar, bananas), and rum production. The economic profile shapes the practical tax environment.
Guadeloupe rum holds a geographical indication (Rhum Agricole de la Guadeloupe). Distilleries operate under specific excise frameworks.
Tourism drives significant activity on both Grande-Terre and Basse-Terre. Hospitality businesses navigate TVA 8.5% + octroi de mer on imported goods.
Sugar cane and banana production receive specific EU agricultural support. Farm income falls under BIC or BA (bénéfices agricoles) French tax categories.
Currency framework
Guadeloupe uses the euro (EUR). As an EU outermost region and integral part of France, Guadeloupe has been in the eurozone since 1999. There is no separate currency, no peg, and no capital-control framework distinct from metropolitan France.
No currency conversion needed for cross-border transactions with metropolitan France, the eurozone, or other EU outermost regions (Martinique, Réunion, etc.). The European Central Bank (ECB) sets monetary policy. No local exchange controls.
When should you speak to a Guadeloupe tax professional?
Some situations are straightforward — PAYE employees with no other income need little beyond reviewing their pre-filled déclaration. Others require a qualified practitioner:
IS and PIT reductions for qualifying productive investments in Guadeloupe carry complex eligibility conditions. Professional guidance avoids mis-structured claims.
Moving between Guadeloupe (DOM) and Saint-Barthélemy (COM/OCT) now crosses two distinct tax regimes. The 2007 split created residency-change traps.
Product tariff classification under octroi de mer uses EU Combined Nomenclature codes. Mis-classification triggers assessments and penalties.
Trade with nearby British (Montserrat, Anguilla) or Dutch (Sint-Maarten, St Eustatius) islands involves non-EU customs and TVA reclaim complexity.
Common pitfalls for Guadeloupe filers
Foreign companies and individuals entering Guadeloupe run into a handful of recurring traps:
Guadeloupe (DOM) and Saint-Barthélemy (COM, post-2007) follow completely different tax regimes. Treating BL as a GP jurisdiction (or vice versa) causes errors in treaty claims and TVA filings.
Octroi de mer is separate from TVA and is often overlooked by businesses used to the French mainland. Importing goods without accounting for it leads to underpayment.
Tax records, property deeds, and business registrations predating 2007 list BL addresses under Guadeloupe. Practitioners must confirm whether older records relate to the current GP or current BL regime.
Businesses operating across both DOM and metropolitan France must apply the correct TVA rate by territory of supply. Applying the mainland 20% in Guadeloupe — or vice versa — triggers assessments.
Most French DTAs extend to DOMs by default, but a handful have explicit territorial limitation clauses. Always verify the specific DTA text for whether it covers French overseas departments.
Loi Girardin DOM reductions carry a holding period and operational requirement. Disposing of qualifying assets before the retention period triggers full repayment of the tax reduction.
When to call a Guadeloupe tax professional — decision flow
This page summarises publicly available tax information for Guadeloupe. It is not personal guidance for any individual or business situation. Tax rules change annually with the French Loi de finances. Always verify current figures with the DGFiP website (impots.gouv.fr) or a licensed OEC practitioner before filing.
Frequently asked
Who is the Guadeloupe tax authority?
The Direction Générale des Finances Publiques (DGFiP) administers French taxes in Guadeloupe through its local directorate in Pointe-à-Pitre. There is no separate Guadeloupe tax agency — the French Code général des impôts applies directly with DOM-specific adjustments in Articles 294 to 300.
What is the TVA rate in Guadeloupe?
Guadeloupe is a French overseas department (DOM) with a reduced TVA standard rate of 8.5%, versus 20% on the French mainland. Essential items are taxed at 2.1%. Exports are zero-rated. The DOM derogation is based on Article 296 of the French Code général des impôts. Octroi de mer (a separate DOM import levy) also applies.
What are the personal income tax rates in Guadeloupe?
Guadeloupe follows the full French progressive PIT scale: 0% up to EUR 11,294; 11% on EUR 11,295 to 28,797; 30% on EUR 28,798 to 82,341; 41% on EUR 82,342 to 177,106; 45% above EUR 177,106. The CEHR surtax (2.5% or 4%) applies on very high incomes. Investment income typically falls under the PFU flat rate of 30%.
Does Guadeloupe have its own tax treaties?
No — Guadeloupe benefits from France's bilateral DTA network (approximately 120 agreements) as a French overseas department (DOM). French DTAs extend to DOMs unless the specific treaty text excludes them. By contrast, Saint-Barthélemy (BL), which separated from Guadeloupe in 2007, is a COM/OCT and French DTAs no longer apply there.
What is the difference between Guadeloupe and Saint-Barthélemy for tax purposes?
Guadeloupe (GP) is a French overseas department (DOM) — full French and EU tax law applies, including TVA at 8.5% and France's DTA network. Saint-Barthélemy (BL) was part of Guadeloupe until 2007, when it became a collectivité d'outre-mer (COM) and EU overseas country and territory (OCT). BL now has its own simpler tax system, no French income tax, no TVA, and France's DTAs do not extend to it.
What is octroi de mer in Guadeloupe?
Octroi de mer is a DOM-specific import and local production levy authorised by the EU under Council Decision 2021/805. It is collected separately from TVA and is set by the Regional Council of Guadeloupe. Rates vary by product category using EU Combined Nomenclature codes. It applies to goods imported into Guadeloupe from outside the DOM, including from metropolitan France.
How is corporate tax calculated in Guadeloupe?
Companies in Guadeloupe pay French impôt sur les sociétés (IS) at 25% standard rate. A reduced 15% rate applies to the first EUR 42,500 of profit for qualifying small companies. The 3.3% Contribution sociale de solidarité (C3S) surcharge applies to larger companies. Loi Girardin IS incentives are available for qualifying productive investments in the DOM. Pillar Two global minimum tax (15%) applies to large multinational groups from 2024.
Major tax firms in Guadeloupe
Verified directory of the largest accounting + tax practices operating in Guadeloupe. Listings are entity-level reference cards — claim flow is open to firm representatives.
- Big 4
Deloitte Guadeloupe
- Big 4
KPMG Guadeloupe
- National
Mazars Guadeloupe
Find a tax pro in Guadeloupe
Browse credentialed pros serving Guadeloupe — filter by specialty, language, and credential type.
Browse the Guadeloupe directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- DGFiP (France) · accessed
- OECD Treaty Database · accessed
- Government of France · accessed
- PwC Worldwide Tax Summaries · accessed
- Conseil Régional de Guadeloupe / EU Council · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Guadeloupe as of July 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.