St. Martin

Last update: 2026-05-20
MF
Pros
Exemption from French VAT and wealth tax to boost local investment and capital retention.
Strategic duty-free status allowing unrestricted movement of goods and minimal customs interference.
Unique dual-governance environment providing access to European markets within a Caribbean lifestyle.
Cons
Complex French administrative regulations creating significant bureaucratic hurdles for small business operations.
High vulnerability to natural disasters requiring expensive private insurance and infrastructure reinforcement.
Elevated security risks and property crime rates impacting operational costs and personal safety.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 2.2 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 1.8 HOLDING
i 1.8 DIVIDEND PIPELINE
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 2.2/10 HOLDING 1.8/10 DIVIDENDPIPELINE 1.8/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will St. Martin tax what you earn?

income tax tax residency territorial system

NO. St. Martin doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will St. Martin tax what you own?

capital gains wealth tax inheritance dividends interest

NO. St. Martin doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
10%
Saint Martin (French side) has tax autonomy and its own tax code (Code des Impôts de Saint-Martin). Crypto-assets are treated as movable property (biens meubles). Capital gains for individuals are subject to a 10% flat tax (Article 150 decies), with a general exemption for sales below €5,000 (Article 150 septies). Professional trading is treated as business income (BIC/BNC) and taxed at progressive rates up to 40%. Unlike mainland France, Saint Martin has not adopted the specific 'digital asset' regime (Article 150 VH bis), meaning crypto-to-crypto swaps remain taxable events under general exchange rules.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
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.
03/08

Is it easy to run a company in St. Martin?

corporate tax criminal liability public registry VAT IP box

YES. St. Martin has no corporate income tax but stacks the two harshest non-fiscal frictions: criminal liability for misuse of corporate assets (jail risk on intra-company spending) and public registries (your name visible to anyone with a browser). Zero-tax headline; non-zero exposure on every other axis.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article L241-3, 4° of the French Commercial Code
In Saint Martin (a French Overseas Collectivity), French law applies. Under the principle of the 'Autonomy of the Legal Entity,' a company is a distinct legal person from its owner. Consequently, a sole shareholder-manager who uses corporate assets for personal gain (e.g., personal expenses) commits the criminal offense of 'Abus de Biens Sociaux' (ABS). This applies regardless of the company's solvency, as the act is considered contrary to the corporate interest and a misuse of the entity's separate patrimony.
Shareholders privacyi
PUBLIC
Registre National des Entreprises (RNE) / INPI
Directors privacyi
PUBLIC
Registre National des Entreprises (RNE) / INPI
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée (SARL)
Commercial Registry (RCS) and Beneficial Owner (RBE) Registration Fees USD 68
Mandatory Legal Publication (Journal d'Annonces Légales) USD 231
Professional Incorporation Services (Legal and Administrative Setup) USD 1,735
Bank Fee for Share Capital Deposit Certificate USD 116
Total USD 2,150
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is St. Martin good for your holding company?

treaty network participation exemption withholding

NO. St. Martin doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
95%
5% holding · 12 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · MF 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with MF.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from St. Martin?

exit tax territorial system dual citizenship

SOME. St. Martin taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will St. Martin protect your privacy?

info exchange corporate registries

YES. St. Martin has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is St. Martin itself a liability?

blacklists FATF standing

SOMEWHAT. St. Martin is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 1 authority
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in St. Martin?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in St. Martin.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

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

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.