Administrative procedures and services
Real estate gains (individuals & companies)
Real estate gains (individuals & companies)




PERSONAL REAL ESTATE OF THE INDIVIDUALS AND ASSIMILATED COLLECTION (CGISM, article 150 U and following and article 244 bis A)



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


General economy



Generally speaking, while the rules applicable to Saint-Martin are based on a structure similar to that provided for at national level, there are now different rules of base and rate. The main specificities can be summarized as follows.

o territoriality : Since 2010, the authority has a so-called "source" jurisdiction which allows it to tax the capital gains realized by persons taxed domiciled in a department of metropolis or overseas (or deemed to be Failure to satisfy the "five-year rule" set out in LOQNUMX-6314 of the CGCT) on the sale of a building or immovable rights located in Saint-Martin.

State / collective double taxation is offset by the conventional tax credit (combined application of Articles 13 and 20 of the tax treaty mentioned in the introduction).

o Scope: National legislation

o exemptions : Essentially analogous to those provided for at national level, except, however, (and in particular) exemption on condition of reimbursement

o Determination of gross capital gains: The gross gain or loss realized on the transfer of property or rights mentioned in 150U to 150UC of the CGISM is equal to the difference between the sale price and the acquisition price by the transferor.

Expenditure on construction, reconstruction, expansion or improvement incurred by the vendor and realized since the acquisition, if not already taken into account for the determination of income tax and That they do not have the character of rental expenses, increase the purchase price. If the taxpayer is unable to justify this, they may be fixed at the choice of the taxpayer, either expert or at a flat rate of 15% of the purchase price (whatever the date of the transfer ).

o Abatement for length of detention:

See table annexed to the declaration available below for download.

Warning : For land, irrespective of the length of time the property is held, the allowance can not exceed 75%. In other words, the tax can not be less than 5% of the amount of the capital gain (tax rate of 20%).

o Tax rate: 20%

o Social contributions: Idem metropolis

o Reporting Obligations (Sale of an immovable located in Saint-Martin):

Capital gains of Saint-Martin residents

- liquidation of the tax under the Saint-Martin tax regulations from the 2048-IMM_SM form and payment of the tax (excluding social contributions) to the Saint-Martin tax department ( During the formality of the registration) which returns it to the community.

Capital gains of persons having their fiscal domicile in a metropolitan or overseas department (or being deemed to have it)

- liquidation of the tax under the Saint-Martin tax regulations from the 2048-IMM_SM form and payment of the tax (excluding social contributions) to the Saint-Martin tax department ( During the formality of the registration) which returns it to the community.

Capital gains of persons having their fiscal domicile outside Saint-Martin and outside France

- liquidation of the tax from the specific printed form in Saint-Martin "2048-IMM_SM", 20% rate whatever the place of residence and payment of the tax (excluding social contributions) to the tax service of Saint -Martin (during the formality of the recording) which returns it to the community.

Note : Applications for exemption from the designation of a tax representative should be addressed to the Saint-Martin tax department.

o Tax on certain real estate gains: Tax not included in the tax regulations of Saint-Martin.





2048-M_SM - 05 2015 (current version)
Useful contacts
Declaration 2048-IMM_SM - 05 2015 (effective)