Taxation: Filing of tax returns before July 15, 2026

The Collectivité of Saint-Martin informs businesses that the campaign to declare the Licence Fee and Business License Contribution has been extended until July 15, 2026. Initially scheduled for June 30, 2026, you now have until July 15, 2026 to submit your declaration to the Saint-Martin Public Finance Centre.

The DLCP is a direct tax levied annually on professionals, legal entities, or self-employed individuals within the territory of the Collectivité of Saint-Martin. Due to the late distribution of forms, the tax authorities are granting business owners an additional fifteen days to file their returns.

As a reminder :

• The License Right

The license fee is a fixed fee of €300 per year plus an index-based fee of €5 per square meter of business premises. For premises exceeding 40 square meters, this fee is capped at €2,500 per year for the same taxpayer and the same business activity.

• The Business License Tax

Depending on the nature of the professional activity, the calculation of the business license tax is based on two indices:

1- The rental value of equipment and movable property whose depreciation period is less than 30 years (generally representing 13% of the cost price of these assets)

2- 5% of revenue subject to non-commercial profits (BNC) or corporation tax (IS)

The following are exempt from licensing and business license fees:

· The farmers,

• The farmers,

The fishermen,

· The artists,

• Road passenger transport companies.

The declaration and payment of the license fee, as well as a 50% advance payment of the amount due by the taxpayer for the business license contribution, must be filed no later than July 15, 2026.

The balance of the business license tax payment must be paid no later than November 30th of the tax year.

For all inquiries:

Tax Department of the Saint-Martin Public Finance Center
16 rue Jean-Jacques Fayel
BP 1084 Marigot - 97150 Saint-Martin
Tel : 0590 29 25 71 or 0590 87 71 75
cfip.sxm-pole.fiscal@dgfip.finances.gouv.fr
cfip.sxm.declarations-professionnels@dgfip.finances.gouv.fr

Public reception : Monday and Tuesday from 8:00 AM to 12:00 PM

Debt Collection Unit of the Saint-Martin Public Finance Center
8 rue Jean-Jacques Fayel
BP 382 - 97150 Saint-Martin
Tel : 0590 29 06 26 Fax: 0590 87 22 50
cfip.sxm.recouvrement-professionnels@dgfip.finances.gouv.fr

Public reception : Monday, Tuesday, Thursday, Friday from 8:00 AM to 12:00 PM