for your employees
that are tax resident
As a general rule, taxpayers domiciled in the
of Saint-Martin are taxed on the basis of a comprehensive
income equal to the sum of their “worldwide” revenue regardless of its territorial source. A tax credit enables
any potential double taxation to be offset.
Taxpayers that are not resident in the
are not however subject to unlimited tax liability. They only
pay income tax, according to a special scheme, on their revenue from sources located in the
A special scheme exists for employees coming from abroad to work in Saint-Martin.
Determining tax residency
Are considered to be resident for tax purposes in
persons who have their household or principal place
of residence in Saint-Martin;
persons engaged in a professional activity, salaried
in Saint-Martin, unless they can show
that this activity is carried out on a secondary basis;
persons who have the center of their economic inte-
rests in Saint-Martin.
There exists a hierarchy between the personal criteria
stated in (a) above: the taxpayer who can establish
that they have their household in a place other than
the territory of the
cannot be considered
to have tax residency in Saint-Martin based only on the
criteria of principle place of residence. For the purposes
of these personal criteria, the household is essentially
the primary of place of residence of the taxpayer, or
that of their spouse or children. The principle place of
residence is where the taxpayer resides for more than
183 days in the year.
Personal criteria, professional criteria (b) and economic
criteria (c) apply alternately. A person who has neither
household nor principle place of residence in Saint-Martin,
would still be considered tax resident in Saint-Martin if
they exercised their main occupation there, salaried or
otherwise, or if this was the center of their economic
interests, meaning the place where they carry out their
business, or make their main investments, or where
most of their revenue is generated.
SPECIAL CONDITIONS FOR PERSONS PREVIOUSLY
RESIDENT FOR TAX PURPOSES IN FRANCE
Individuals whose residence for tax purposes was, during
the five years prior to their establishment in Saint-Martin,
in a department of France or its overseas territories can
only be considered as having their tax residence in Saint-
Martin once they have resided there for at least five years
(CGCT, art. LO6314-4).
Persons having their tax residence in Saint-Martin are
taxed on all their income from Saint-Martin and from
If foreign source income is taxed in the country
of origin, double taxation is avoided by applying a
specific tax credit.
DOING BUSINESS IN SAINT-MARTIN