Taxation of professionals

Professionals are invited to download the forms.

and to complete their procedures within the usual timeframes

The Collectivité of Saint-Martin informs businesses in the territory that, until further notice, tax forms will no longer be delivered to mailboxes. Businesses are encouraged to download the forms for the TGCA (General Tax on Consumption of Agricultural Products), Corporate Income Tax (IS), and Business License and Patent Contribution (DLCP) from the Saint-Martin tax website to ensure they fulfill their obligations within the required deadlines.

The Collectivité of Saint-Martin reminds all taxpayers, professionals, entrepreneurs, self-employed individuals, artisans, merchants, members of the liberal professions, and business leaders of the importance of filing their income tax returns on time and encourages them to download their forms now. Once completed, returns must be submitted electronically, within the required deadlines, to the Saint-Martin Public Finance Center.

Download the forms: IS – TGCA – DLCP from: https://www.impots-saint-martin.fr/

Declaration and payment:

• Prepare all the documents necessary for their declaration

• Verify the accuracy of the information provided;

• Submit tax returns and pay taxes before the deadline to avoid late payment penalties.

The tax administration services remain mobilized to support taxpayers in their procedures and answer their questions.

The Collectivité thanks you in advance. Don't wait until the last minute: file your return today and fulfill your tax obligations with complete peace of mind.

As a reminder :

The declaration and payment of the license fee, along with a 50% advance payment of the amount owed by the taxpayer for the business license tax, must be filed before June 30 (postponed to July 15 in 2026). The balance of the business license tax must be paid no later than November 30 of the tax year.

Corporate income tax (CIT) and TGCA must be paid within the usual deadlines.

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 Centre
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