Saint-Martin TGCA Tax Calculator (4.0%)
Compute the statutory 4.0% Taxe Generale sur le Chiffre d'Affaires (TGCA)—Saint-Martin's autonomous replacement for French VAT—with forward calculation (HT → TTC) and reverse extraction (TTC → HT).
TGCA Fiscal Breakdown
TGCA (Taxe Generale sur le Chiffre d'Affaires) Regulatory Framework
Under the autonomous fiscal powers of the Collectivite de Saint-Martin and Article 294 of the French General Tax Code (CGI), the European VAT (*Taxe sur la Valeur Ajoutee - TVA*) does not apply in Saint-Martin.
1. The 4.0% TGCA Consumption Tax
In place of the standard 20% French TVA, Saint-Martin levies the Taxe Generale sur le Chiffre d'Affaires (TGCA) at a flat 4.0% on all retail deliveries, commercial sales, and services rendered within the territory. The tax is directly remitted by businesses to the Tresorerie de Saint-Martin on a monthly or quarterly basis.
2. Single-Stage Indirect Tax Mechanics
Unlike VAT, TGCA does not feature complex fractional input tax credits (*deduction de TVA en cascade*). Businesses collect 4% on their final sales and remit it to the territorial government, keeping accounting overhead minimal.
3. Exemption Thresholds (*Franchise en Base*)
Small independent businesses and auto-entrepreneurs whose annual turnover does not exceed statutory thresholds are exempt from billing and collecting TGCA, fostering local micro-enterprise growth.
📊 Collectivite Territoriale de Saint-Martin & CGSS Synthese Bareme
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0,00 € |
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.