Collectivite de Saint-Martin 🇲🇫 • Code des Impots • Impot sur les Societes (IS)

Saint-Martin Corporate Income Tax Calculator

Determine corporate tax liability under the Code des impots de Saint-Martin at the standard 20.0% territorial rate, 10.0% reduced rate for small enterprises (PME up to €38,120), and minimum corporate dues in EUR and USD.

Net profit after allowable operating expenses and depreciation

Turnover < €10M and ≥ 75% individual ownership qualifies for 10% rate

Used to determine statutory minimum annual tax (IFA) where applicable

Local Saint-Martin productive investment or renewable energy deductions

Corporate Tax Assessment Summary

Total IS Payable
€0.00
0.0% effective rate
Net Retained Profit
€0.00
After-tax earnings
Tax Saved vs France
€0.00
20% Saint-Martin vs 25% France
Gross Taxable Profit (Benefice Imposable): €0.00
Reduced PME Bracket (10.0% on first €38,120): €0.00
Standard Territorial Bracket (20.0% on surplus): €0.00
Productive Investment Fiscal Deductions: -€0.00
French Metropolitan IS Comparison (25% rate): €0.00
Net Corporate Tax Payable to Tresorerie de Saint-Martin: €0.00

Code des Impots de Saint-Martin: Corporate Fiscal Advantages

Corporate taxation in the French Collectivity of Saint-Martin is regulated by the Code des impots de la Collectivite de Saint-Martin, providing companies located on the French side with distinct advantages over metropolitan French competitors.

1. 20.0% Standard Territorial IS Rate

Under local Saint-Martin tax code, the standard corporate tax rate is set at 20.0% (compared to 25.0% in metropolitan France and the French overseas departments of Guadeloupe and Martinique).

2. 10.0% Reduced Rate for Qualifying PME

Small and medium enterprises (PME) with an annual turnover under €10,000,000 and whose registered share capital is held at least 75% by natural persons benefit from a reduced corporate income tax rate of 10.0% on the first €38,120 of annual taxable profit.

3. Productive Investment Relief

Companies investing in productive physical assets (hotel renovations, commercial tourism fleets, renewable energy, and eco-infrastructure) in Saint-Martin can write off substantial capital expenditures, drastically lowering effective corporate fiscal liabilities.

📊 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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