TAXES / TAXATION

Press release: First provisional third installment for 2025

January 26, 2026

TAX COLLECTION

Provisional payments for 2026

The Collectivité of Saint-Martin and the Public Finance Centre of Saint-Martin invite taxpayers to pay the provisional third, relating to the tax on income received in 2025 before February 16, 2026.

 

The provisional third is a partial payment of income tax for the current year which corresponds to one third of the income tax for the previous year.

The provisional payment allows taxpayers to pay their tax in three installments:

- the first installment in February 2026,

- the second in May 2026 and

- the last one in September 2026

The final installment is calculated once the income received in 2025 has been declared. The third installment constitutes the remaining tax payable (balance) and takes into account the provisional payments made earlier in the year.

Paying in thirds allows the tax payment to be spread out, instead of paying the full amount in September 2026.

The advance payment notices have been distributed by mail and are due by February 16, 2026.

Taxpayers who wish to do so can pay their advance on site by credit card, cash or check (depositing the latter in the mailbox of the CDFP of Saint-Martin, 8, rue Jean-Jacques Fayel, in Concordia).

The treasury is open Monday, Tuesday, Thursday, Friday, from 8:00 a.m. to 12:30 p.m. and closed to the public on Wednesday.

Taxpayers are encouraged to prioritize payment by bank transfer to the CFIP account in Saint-Martin.

IBAN: FR20 3000 1000 641D 9300 0000 009, indicating their name, surname and ISMIR number in the payment description

In the event of a change in circumstances (sudden drop in income, change in family situation, departure from Saint-Martin), taxpayers are asked to report it before the payment deadline to the following address: cfip.sxm-pole.recouvrement@dgfip.finances.gouv.fr