Martinique

Last update: 2026-05-29
MQ
Pros
Access to European Union legal standards and institutional stability within the Caribbean region.
Significant tax exemptions through specific overseas investment schemes and free zone activity incentives.
High-quality infrastructure and telecommunications networks meeting modern European technical requirements.
Cons
Heavy administrative burden and rigid labor laws characteristic of the French bureaucratic system.
High import duties and "octroi de mer" taxes increasing operational costs for businesses.
Frequent social movements and strikes disrupting logistics and general economic activity.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 6.4 PRIVACY GRADE
i 3.8 VERY LOW TAX
i 2.9 HOLDING
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 3.8/10 HOLDING 2.9/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 0.9/10
01/08

Will Martinique tax what you earn?

income tax tax residency territorial system

NO. Martinique 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 Martinique tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Martinique 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
FLAT TAX
Rate
30%
As an overseas department of France, Martinique follows the French General Tax Code (CGI). Casual capital gains on digital assets are subject to a 30% flat tax (12.8% income tax + 17.2% social contributions). Crypto-to-crypto exchanges are specifically exempt from taxation until converted to fiat or used for purchases. Professional traders are taxed under the BIC (Business) regime at progressive income tax rates.
Crypto-to-cryptoi
NEUTRAL
a swap is not a taxable realisation event
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 Martinique?

corporate tax criminal liability public registry VAT IP box

YES. Martinique 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° and Article L242-6, 3° of the French Commercial Code (Code de commerce)
In Martinique, as in mainland France, the principle of the autonomy of the legal entity applies. A sole shareholder-director who uses company funds for personal expenses commits the criminal offense of Abus de Biens Sociaux (ABS) because the company's assets are legally distinct from the owner's. The offense is criminal regardless of the company's solvency or the sole owner's consent, as it is deemed to harm the company's own interests and potential third-party creditors.
Shareholders privacyi
PUBLIC
Registre National des Entreprises (RNE)
Directors privacyi
PUBLIC
Registre National des Entreprises (RNE)
Incorporation costi
Limited Liability Company (LLC)
Société à Responsabilité Limitée (SARL)
Commercial Registry Fees (Greffe du Tribunal de Commerce) USD 43
Beneficial Owner Declaration (Registre des Bénéficiaires Effectifs) USD 22
Mandatory Legal Publication (Annonce Légale) including local VAT USD 181
Professional Incorporation Service (Legal & Administrative Support) USD 1,388
Total USD 1,634
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Martinique good for your holding company?

treaty network participation exemption withholding

NO. Martinique 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
TERRITORIAL
Individuals: worldwide income taxation regardless of source. Corporates: territorial principle — foreign-source profits generally exempt.
Participation exemptioni
95%
5% holding · 24 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 · MQ 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with MQ.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Martinique?

exit tax territorial system dual citizenship

SOME. Martinique 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
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Martinique protect your privacy?

info exchange corporate registries

YES. Martinique 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 Martinique itself a liability?

blacklists FATF standing

NO. Martinique carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
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 Martinique?

press freedom crypto CBDC EU

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

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 Martinique. 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.