Tax in Mayotte
Last reviewed: · by TaxProsRated editorial
TL;DR
Mayotte is a French overseas department (DOM) since 2011 following French tax frameworks with DOM-specific adjustments. Mayotte transition arrangements continued through successive amendments.
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 and Mayotte-transition adjustments.
Corporate tax
French framework with DOM adjustments.
Indirect tax
Mayotte VAT framework still in transition under successive amendments [SC3].
Cryptoassets
French framework applies.
Treaties
French treaty network applies.
Frequently asked
How does Mayotte's tax framework work?
French overseas department since 2011 with French tax framework + DOM adjustments + Mayotte-transition arrangements. VAT framework still in transition under successive amendments.
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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 · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Mayotte 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.