Collectivite de Saint-Martin 🇲🇫 • Code des Impots • Droits d'Enregistrement 8%

Saint-Martin Property Transfer & Notary Calculator

Determine statutory real estate transfer taxes under the Code des impots de Saint-Martin (8.0% Droits d'Enregistrement), regulated French civil-law notary tariffs, and mortgage registration fees in EUR (€) and USD ($).

Transaction consideration declared before the notary

Justified movable assets deduct from the 8.0% tax base

Saint-Martin Notary & Transfer Tax Outlay

8.0% Territorial Tax
€0.00
Droits d'Enregistrement
Notary & Formalities
€0.00
Émoluments + Debours
Total Closing Costs
€0.00
$0.00 USD (~9.8%)
Agreed Property Purchase Price: €0.00
Taxable Immovable Base (Less Furniture Deductions): €0.00
Saint-Martin Territorial Registration Tax (8.0% Droits): €0.00
Regulated Notary Conveyancing Tariff (Émoluments + TGCA 4%): €0.00
Administrative Searches & Land Registry Filings (Debours): €1,200.00
Mortgage Registration Deed & Surety Costs: €0.00
Total Buyer Closing Outlay (Frais d'Acquisition): €0.00

Real Estate Taxation & Notary Rules in Saint-Martin

Under Article LO 6314-3 of the General Code of Territorial Collectivities (CGCT) and the Code des impots de Saint-Martin, the Collectivity sets its own autonomous real estate registration duties.

1. 8.0% Territorial Registration Tax (*Droits d'Enregistrement*)

Transfers of existing residential and commercial real estate situated on the French side of Saint-Martin are subject to a statutory territorial duty of 8.0%. This represents a significant local revenue stream for the Collectivite and is directly collected by the civil-law notary (*notaire*) upon signature of the authentic deed (*acte authentique*).

2. Regulated French Notary Tariffs

Civil-law notaries in Saint-Martin are regulated by the French Ministry of Justice statutory scale, descending from 3.87% for lower brackets down to 0.799% for amounts exceeding €60,000. Notary services are subject to TGCA 4.0% instead of French metropolitan VAT (TVA 20%).

3. Movable Property Exemption (*Delivrance de Meubles*)

Buyers can legitimately deduct the value of included furnishings, appliances, and air conditioning units from the purchase price, provided an itemized inventory is attached to the deed of sale. The 8.0% territorial tax applies strictly to the immovable real estate portion.

📊 Collectivite Territoriale de Saint-Martin & CGSS Synthese Bareme

Statutory Component / Legal Deduction Item Calculated Amount (EUR)
Primary Net / Statutory Payable Amount 0,00 €
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Expert Droit Fiscal Territorial & Securite Sociale de Saint-Martin

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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