Administrative procedures and services
Tourist tax
Tourist tax

Tourist tax

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

General economy

The visitor's tax has a very broad scope since it applies to all accommodation operations for consideration, with a duration of less than 90 days in the year, carried out in the territory of the Saint-Martin, regardless of the nature and type of accommodation.

The tourist tax is due, in general, by all professionals and non-professionals of the accommodation. Specifically, the following persons are concerned: natural or legal persons who:

- operate a hotel, a tourist residence, a "guest house" or, more generally, a classified accommodation establishment or not;

- operate a marina, a marina with pleasure craft used for passenger accommodation;

- rent furnished apartments or villas, for a duration of less than 90 days (this duration is appraised for each operation and not globally over the year, for example, people renting an apartment 8 times in the year for a period Of 15 days are payable for the visitor's tax). Renters in non-professional furnished (or occasional rental) are also liable for this tax.

This tax is added to the price charged to the customer and is mentioned on the invoice issued to him. This is therefore an indirect tax charged to customers.

legal basis

General code of the community of Saint-Martin: articles 885-0A and following

Practical information (contact details of services available below)

Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Customs and taxation center of Saint-Martin

Place of filing of declarations, payment of tax:

Customs and taxation center of Saint-Martin

Tax base

The tax is based on the price of overnight stays, excluding ancillary services (catering, excursions, spa ...) which are subject to the TGCA under common law conditions. The invoices submitted to customers must clearly show this breakdown, which can be verified by the customs and taxation cluster.

The amount of overnight stays to be declared corresponds to the amount actually received (including advance payments) during the previous month.

Rate of tax

The tax rate is set at 4%.


The declaration, accompanied by the payment of the tax due, shall be sent at the latest to the 15 of each month at the Customs and Tax Center.

The fee must be paid by bank check or bank transfer (bank details on the front of the declaration).

Last print available

The current declaration is available for download (link below).


The management and control of this tax is the responsibility of the Customs and Tax Pole of Saint Martin And not the tax service of Saint-Martin.