Tax in Martinique
Last reviewed: · by TaxProsRated editorial
TL;DR
Martinique is a French overseas department (DOM) following French tax frameworks with DOM-specific adjustments. TVA reduced 8.5 percent standard. Loi Girardin investment incentives apply.
Tax authority
DGFiP under French framework with DOM adjustments [SC1].
Filing framework
French calendar applies.
Residency
French rules apply [SC2].
Personal income tax
French progressive + DOM tax-credit reductions.
Corporate tax
French 25 percent + DOM-specific incentives (Loi Girardin).
Indirect tax
TVA reduced 8.5 percent standard + 2.1 percent reduced [SC3]. Octroi de mer applies.
Cryptoassets
French framework applies.
Treaties
French treaty network applies.
Frequently asked
How does Martinique's tax framework work?
French overseas department (DOM) under French tax framework with DOM adjustments. TVA reduced 8.5 percent standard. Loi Girardin investment incentives apply.
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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 Martinique · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Martinique 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.