Martinique Impot sur les Societes (IS) & LODEOM Calculator
Model corporate tax liabilities in Martinique incorporating the 15% PME reduced rate, 25% standard corporate rate, and overseas productive investment tax relief (LODEOM).
⚡ Business Scenarios in Martinique
Resultat Fiscal & Éligibilite
Synthese de l'Impot sur les Societes
Apres deduction du credit d'impot outre-mer
⚖️ Tranches d'Imposition & Allegements Fiscaux DOM
| Tranche Fiscale / Dispositif | Base Imposable | Taux Legal | Montant Exigible |
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❓ Questions Frequemment Posees (FAQ)
What is the reduced PME corporate tax (IS) rate in Martinique? ▼
Eligible small and medium enterprises (turnover under €10M with at least 75% equity held by natural persons) benefit from a reduced 15% IS rate on the first €42,500 of taxable profit.
What is the standard corporate tax rate above the PME ceiling in Martinique? ▼
Taxable profits exceeding €42,500 are subject to the statutory standard corporate income tax rate of 25.0%.
How does LODEOM tax relief (art. 244 quater W CGI) apply to companies in Martinique? ▼
Under the LODEOM overseas competitiveness framework, companies making eligible productive investments in Martinique can claim a corporate tax credit equal to 35% to 45% of the qualifying investment amount.
Are corporate tax installments (acomptes d'IS) required in Martinique? ▼
Yes. Unless the previous year's corporate tax was under €3,000, companies in Martinique pay four quarterly installments (acomptes) due on the 15th of March, June, September, and December.
Can companies in Martinique carry forward tax losses (report deficitaire)? ▼
Yes. Companies can carry forward tax losses indefinitely against future profits, up to €1,000,000 plus 50% of the taxable profit exceeding that amount per fiscal year.