# Mayotte

 Country code: YT

**Pros**
- Access to French tax exemptions and investment incentives for local business development
- Strategic maritime position in the Mozambique Channel for regional trade expansion
- Integration into the European Union legal framework providing stable property rights and standards

**Cons**
- Severe security risks and social instability stemming from high rates of illegal immigration
- Heavy French administrative bureaucracy and complex regulatory requirements for private enterprises
- Underdeveloped infrastructure and high operational costs due to extreme geographic isolation

Long story short: Here you land a tax perk mainland France will never give you: up to 50% less corporate tax thanks to overseas incentives.

The catch: the paperwork stays as heavy as in mainland France, water cuts out for weeks at a stretch, and even the fancy villas in Mamoudzou live behind alarms and iron bars.

Other than that: a solid banking system but few branches, almost no corruption on the state's side, a jaw-dropping lagoon, and food blending Comorian and French influences.

## Will your income be taxed?

Long story short: NO.
**Mayotte** doesn't tax personal income, and nobody comes sniffing around when you settle in. No withholding, no tax return, no centre-of-vital-interests trap waiting to snap shut.

Earn what you want: the taxman here simply doesn't know your name.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | NONE | no personal income tax framework |

**01.2 Tax residence test**

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | does not exist here |  |
| Economic interest | does not exist here |  |
| Family centre | does not exist here |  |
| Habitual abode | does not exist here |  |
| Extended-stay test | does not exist here |  |

## Will your wealth be taxed?

Long story short: NO.
**Mayotte** keeps its hands off what you hold. *No capital gains tax*, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | NONE | no capital gains regime |
| Dividend tax | NONE | no dividend tax |
| Interest income | NONE | no interest income tax |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | NONE | no annual wealth tax · no real-estate wealth tax · no net-worth assessment |
| Inheritance system | NONE | no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply. |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | FLAT TAX | Rate: 30% · Mayotte is a French Overseas Department and follows the French General Tax Code (CGI). Under Article 150 VH bis, crypto-to-crypto exchanges are tax-neutral; tax is only triggered when cashing out to fiat or purchasing goods. Casual investors pay a 30% flat tax (PFU), though an annual exemption applies if total sales are below €305. Professional trading is taxed as business income at progressive rates up to 45%. |
| Crypto-to-crypto | NEUTRAL | a swap is not a taxable realisation event |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: YES, BUT EXPOSED.
**Mayotte** has *no corporate income tax* but stacks the two nastiest non-fiscal frictions: *criminal liability* for misuse of corporate assets (jail on the table for sloppy intra-company spending) and *public registries* (your name served up to anyone with a browser).

The sticker says zero; the exposure says otherwise, on every other axis.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | NONE | no corporate income tax framework |
| VAT standard rate | NONE | no general VAT · no consumption tax framework |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | CRIMINAL | criminal liability · Article L241-3, 4° of the French Commercial Code (Code de commerce) · As a French Overseas Department (DROM), Mayotte follows the French principle of the 'Autonomy of the Legal Entity'. Under this doctrine, the company's assets are legally distinct from those of the shareholder. Consequently, a sole director-shareholder who uses corporate funds for personal expenses (such as a personal car or vacations) commits the criminal offense of 'Abus de biens sociaux' (ABS). The crime is characterized by the use of assets contrary to the 'social interest' (intérêt social) for personal gain, and it remains a criminal offense even if the company is solvent and the sole shareholder consented to the act. |
| Shareholders privacy | PUBLIC | Registre National des Entreprises (RNE) - INPI |
| Directors privacy | PUBLIC | Registre National des Entreprises (RNE) - INPI |

**03.3 Incorporation cost**

_In this country, the most standard company form is called Société à Responsabilité Limitée (SARL) (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| Commercial Registry (RCS) and Beneficial Owners (RBE) Registration Fees | USD 62 |  |
| Mandatory Legal Publication (Annonce Légale) - 2026 Fixed Rate for Mayotte | USD 200 |  |
| Professional Incorporation Services (Legal drafting and administrative handling) | USD 1,159 |  |
| Total | USD 1,421 |  |

## A good fit for a holding?

Long story short: NO.
**Mayotte** has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | TERRITORIAL | territorial principle — foreign-source profits generally exempt |
| Participation exemption | 95% | 5% holding · 24 months min |
| CFC rules | NONE | no controlled foreign corporation regime · foreign-source corporate income out of scope |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | NONE | no withholding on outbound dividends |
| WHT · interest | NONE | no withholding on outbound interest |
| WHT · royalties | NONE | no withholding on outbound royalties |
| Tax-haven WHT | NONE | no punitive rate on record |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 0 | active |
| Treaties pending | — | in negotiation |

## Easy to come and go?

Long story short: SOME.
**Mayotte** taxes your worldwide income while you're resident, but at least the exit is free: *no exit tax* on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | ALLOWED | naturalised citizens may keep their existing nationality |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 5 years | available path to naturalisation |
| Marriage | 4 years | available path to naturalisation |
| Birth | jus soli | available path to naturalisation |
| Descent | 1 gen | available path to naturalisation |
| Investment | — | not available |

## Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in **Mayotte**: it has signed *few exchange frameworks*.

But the *corporate registries are public*: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

**Multilateral reporting frameworks — 0/9 active**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | None | — |
| CARF | None | — |
| FATCA | None | — |
| MLI | None | — |
| BEPS | None | — |
| MAAC | None | — |
| GLOBAL FORUM | None | — |
| EOIR | None | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: NO.
**Mayotte** sits on no major blacklist, though it's *outside* the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

**Blacklist exposure — Clear everywhere**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Clear | favourable regimes |
| BRAZIL | Clear | low-tax list |

## Do you feel free there?

Long story short:
Not enough data to tell how free you'd actually feel in **Mayotte**.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | — |  |

Central bank digital currency

NONE

no announced CBDC program · no pilot · no retail or wholesale prototype on record

## Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in **Mayotte**. *Stripe* won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. *Amazon* doesn't deliver either.

Some secondary services run (**4/11**), but for an online business this is swimming against the current.

**Accept payments — 1/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Not available | wallet payments |
| Adyen | Not available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 3/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Available | personal banking |
| Revolut Business | Available | business banking |

**Buy and sell on Amazon — 0/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Not available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Mayotte. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   French Guiana GF  → ](https://stateless.sx/en/country/gf) [   Martinique MQ  → ](https://stateless.sx/en/country/mq) [   Réunion RE  → ](https://stateless.sx/en/country/re)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Colombia CO  → ](https://stateless.sx/en/country/co) [   Brazil BR  → ](https://stateless.sx/en/country/br) [   Armenia AM  → ](https://stateless.sx/en/country/am)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [   Israel IL  → ](https://stateless.sx/en/country/il) [   Bhutan BT  → ](https://stateless.sx/en/country/bt) [   Kyrgyzstan KG  → ](https://stateless.sx/en/country/kg)