Administrative procedures and services
Right of lease
Right of lease

Right of lease

The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.

General economy

To summarize, the right of lease applies to persons who own one or more buildings (land, villa, apartment, commercial premises, etc.) located in Saint-Martin and given as a long-term lease.

Subject to certain exemptions intended to avoid cumulation with the visitor's tax and to exclude leases granted for an annual rent of less than or equal to 2 400 €, the lease right is due each year before 31 December N, and Equal to 3% of the rents received during the tax period which runs from 1er October of year N-1 to 30 September of year N.

legal basis

General code of the community of Saint-Martin: article 736

Practical information (contact details of services available below)

Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Fiscal situation of the debtor, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of the annual declaration, payment of the lease right:

Treasury of Saint-Martin


The basis of the lease right is equal to the amount of rents collected during the tax period. More specifically, it corresponds to:

▪ at the price plus property charges:

O the price includes all that the owner must receive in return for the rental according to the provisions of the lease contract (sum of money, remittance of goods in kind ...)

O Property charges are the payments, supplies or services made by the tenant normally to the landlord and imposed by him to the tenant (property tax, major repairs, etc.)

▪ or to the actual rental value of the leased goods if this value is higher than the price increased by the property charges.

Practical rule : In case of renting a dwelling, the lease right is, in most cases, calculated on the total of the sums paid by the tenant (excluding reimbursement of rental expenses recoverable by the owner).


The rate of the lease right is set at 3%.


The taxpayers, or their representatives, declare annually (N), on this form, the amount of rents collected during the tax period (from 01 / 10 / N-1 to 30 / 09 / N) and liquidate The tax due.

This declaration, accompanied by the payment of the tax due, shall be sent no later than 31 December of year N to the Treasury of Saint-Martin.

The fee must be paid by check or bank transfer.

Last print available


The declaration concerning the right to lease due for the period from 1 October 2016 to 30 September 2017 must be sent, together with the payment of sums due, before 31 December 2017 to the treasury of Saint-Martin.

Declaration of lease