Regulation
Below you will find the main documents that constitute the tax standard applicable in the territory of Saint-Martin.
The Saint-Martin tax code
It defines the taxation applicable to the territory for the benefit of the collectivy.
Version pdf
You can search in the pdf by clicking on CTRL-F (or CMD-F on Mac)
- 2025: CGI_SM_au_01_01_2025 (3.39MB)
- 2024: CGI_SM_au_01_01_2024 (2.85MB)
- 2023: (4.32MB)
- 2022: (4.33MB)
- 2021: (4.69MB)
The book of tax procedures
It defines the procedures applicable in the territory of the competence of the collectivy.
Version pdf
You can search in the pdf by clicking on CTRL-F (or CMD-F on Mac)
- 2023: (1.05MB)
- 2022: (1.24MB)
- 2021: (1005.71kB)
- 2014: (1.52MB)
- 2011: (1008.35kB)
Name | Deliberation | Year |
---|---|---|
{{ d.titre }} | {{ d.délibération }} | {{ d.année }} |
- Tax aid device: Income tax reduction for new productive investments made in Saint-Martin - Article 199 undecies E of the CGISM - 20/09/2023
- TGCApublication the 11/30/2021 - FR
- TGCApublication the 11/30/2021 - EN (turnover tax)
- 199 undecies Dpublication the 09/20/2023
- 199 undecies E publication au 09/20/2023
Tax Convention between State and Collectivity
Concluding in 2010, it aims to prevent double taxation and prevent tax evasion and tax fraud.
Download