🇲🇶 DGFiP Martinique • CGI Art. 294 • TVA DOM 8.5%

Martinique TVA (Value Added Tax) Calculator

Calculate Value Added Tax (TVA) in Martinique under statutory overseas rates (8.5% standard DOM rate, 2.1% reduced rate) with bi-directional HT/TTC calculations and mainland savings comparisons.

⚡ Quick VAT Scenarios in Martinique

Donnees de Facturation & Taux de TVA

€

Resultat du Calcul de TVA DOM

Montant Toutes Taxes Comprises (TTC)
€0.00

TVA locale Martinique incluse

Montant Hors Taxe (HT) €0.00
Montant de la TVA (8.5%) €0.00

⚖️ Comparatif Statutaire Martinique (8.5%) vs Metropole (20.0%)

Territoire / Regime Fiscal Taux Legal Montant de la Taxe Prix Total TTC

❓ Questions Frequemment Posees (FAQ)

What is the standard VAT (TVA) rate in Martinique? ▼

Under Article 296 of the French General Tax Code (CGI), the standard rate of VAT in Martinique is 8.5%, compared to 20.0% in mainland France.

What is the reduced VAT rate in Martinique? ▼

The reduced VAT rate in Martinique is 2.1% (versus 5.5% or 10% in mainland France), applicable to essential foodstuffs, prescription medicines, public transport, and designated books and cultural events.

Are certain products completely exempt from VAT in Martinique? ▼

Yes. Certain staple agricultural products, local maritime transport, and designated educational or medical supplies are 0% rated or completely exempt under Article 294 of the CGI.

How is VAT calculated from HT to TTC in Martinique? ▼

To compute TTC from HT at the standard 8.5% rate: TTC = HT x 1.085. To extract the VAT from a TTC price: VAT = TTC - (TTC / 1.085).

What is the VAT registration threshold (franchise en base de TVA) for companies in Martinique? ▼

For businesses operating in Martinique, the VAT exemption threshold (franchise en base) applies up to €85,000 for sales of goods and €37,500 for services.