Regulation

Below you will find the main documents that constitute the tax standard applicable in the territory of Saint-Martin.

Tax deliberations
Official Tax Bulletins
Saint-Martin Tax Code
Book of Tax Procedures
Tax Convention

The Saint-Martin tax code

It defines the taxation applicable to the territory for the benefit of the collectivy.

  1. LIVRE Ier ASSIETTE ET LIQUIDATION DE L’IMPÔT
  2. LIVRE II RECOUVREMENT DE L’IMPÔT
    1. Chapitre premier - Paiement de l’impÔt
    2. Chapitre II - PÉnalitÉs
      1. SECTION I Dispositions communes
        1. A. Intérêt de retard
        2. B. Sanctions fiscales
        3. C. Sanctions pénales
        4. D. Recouvrement et contentieux des pénalités et solidarité
        5. E. Mesures diverses
      2. SECTION II Dispositions particulières
    3. Chapitre III - ProcÉdures
    4. Chapitre IV - SûretÉs et privilÈges
    5. Chapitre V - DÉgrÈvements et restitutions d’impÔts

Version pdf

You can search in the pdf by clicking on CTRL-F (or CMD-F on Mac)

 

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)

    Deliberations

    The new tax deliberations voted by the Territorial Council and the official newspaper corresponding to their publication can be found in a fiscal year or by keyword.

    NameDeliberationYear

    Official Tax Bulletins

    • 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

    1. CONVENTION
    2. PROTOCOLE