Tax in Saint Martin (French part)
Last reviewed: · by TaxProsRated editorial
TL;DR
Saint Martin (French) is a French overseas collectivity (COM) with autonomous tax framework: territory-specific personal and corporate income tax frameworks for established residents.
Tax authority
Government of Saint Martin (French part) under French overseas-collectivity framework [SC1].
Filing framework
French framework or Saint Martin-specific framework depending on residency-establishment.
Residency
Residents established at least 5 years under bona-fide-residence test fall under Saint Martin framework [SC2].
Personal income tax
Progressive bands under Saint Martin framework for established residents; French progressive applies during transition.
Corporate tax
Specific framework for established residents; French framework during transition.
Indirect tax
No VAT [SC3]. Customs and consumption taxes apply.
Cryptoassets
No dedicated framework.
Treaties
French treaty network with Saint Martin-specific provisions.
Frequently asked
How does Saint Martin's tax framework work?
French overseas collectivity (COM) with autonomous framework. Specific personal/corporate income tax frameworks for residents established at least 5 years. French framework applies during transition. No VAT.
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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 Martin · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Saint Martin (French part) 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.