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
    3. Chapitre III - ProcÉdures
      1. Section I Impôts directs et taxes assimilées
        1. Article 1849
          L'annulation ou la réduction de l'imposition contestée entraînent de plein droit allocation totale ou proportionnelle en non-valeurs du coût des actes de poursuites signifiés au réclamant ainsi que de la majoration du dixième pour paiement tardif prévue à l'article 1730.
          1. Article 1851
        2. Section IV Droits d’enregistrement, taxe de publicité foncière, droits de timbre, autres droits et taxes
        3. Section V Dispositions communes
      2. Chapitre IV - SûretÉs et privilÈges
      3. 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