As a full French overseas department, Mayotte follows mainland France's own Tax System rules in full, though Mayotte's fiscal integration remains the least complete of the five DROM given its recent 2011 department status, most notably reflected in its continued exclusion from VAT (see VAT/GST Rate below).
The Mayotte tax year is the calendar year, following the same filing deadlines and administrative assessment mechanism as mainland France.
Mayotte uses mainland France's own corporate tax code as a full overseas department (DROM) rather than an autonomous collectivity. The standard rate is 25%, identical to mainland France, with the same reduced-rate tier for smaller companies (15% on the first EUR 42,500 of profit, subject to eligibility conditions) applying equally in Mayotte.
Personal income tax uses the same progressive mainland French brackets (up to 45% plus surcharges), but taxpayers domiciled in Mayotte benefit from a DOM-specific income tax reduction under Article 197 - a larger 40% reduction of tax liability, capped at EUR 4,050, for taxpayers domiciled in Mayotte (versus the smaller 30%/EUR 2,450 reduction applicable in Guadeloupe, Martinique, and Reunion).
Mayotte is excluded from VAT altogether, alongside French Guiana - a genuinely distinct position from Guadeloupe, Martinique, and Reunion (which do apply an 8.5%/2.1% VAT), confirmed as current and stable across multiple 2026-dated sources. Mayotte is the newest of the five DROM, having formally become France's 101st department on 31 March 2011 after decades as an overseas collectivity, and its fiscal integration with the mainland French system remains the least complete of the five. A separate indirect tax, the octroi de mer (dock dues), applies to importers without a turnover threshold, and separately to local producers with annual turnover above EUR 550,000, and is a major source of local-authority revenue (approximately EUR 1.6 billion annually across the five DROM) - and a major contributor to the DOM's notably higher consumer prices relative to mainland France.
As a full French overseas department, Mayotte follows mainland France's own tax residency rules in full: an individual is French tax resident if their home or principal place of abode is in France (including its DROM), if France is their principal place of professional activity, or if France is the center of their economic interests. Corporate residency follows the same incorporation/effective-management test used throughout France.
A non-French entity has a Mayotte permanent establishment on the same basis as elsewhere in France - a fixed place of business or dependent agent - following the OECD Model Treaty definition as applied under French domestic law and any applicable French tax treaty.
As a full French overseas department applying mainland France's own tax code in its entirety (unlike the autonomous collectivities of Saint-Barthelemy, Saint-Martin, and French Polynesia/New Caledonia, which have their own separate tax codes), Mayotte is subject to France's own national CFC regime in full. France's CFC rules under Article 209 B of the CGI apply where a French company liable for corporate income tax holds, directly or indirectly, more than 50% of the shares, voting rights, or financial rights in a foreign entity established in a jurisdiction with a "privileged tax regime" - defined as an effective tax rate at least 40% lower than the French effective rate, or full tax exemption. Where triggered, the foreign entity's profits are deemed distributed to the French parent (including one domiciled in Mayotte) and taxed even without an actual distribution.
As a full French overseas department, Mayotte applies mainland France's own interest-deductibility rules in full - a general 30% of tax-EBITDA cap (or EUR 3 million, if higher) under France's ATAD-aligned interest limitation regime, plus specific related-party debt restrictions under Article 212 of the CGI where the borrowing entity is thinly capitalized relative to its lenders.
As a full French overseas department applying mainland France's own tax code in its entirety, Mayotte is subject to France's own ATAD2-aligned anti-hybrid rules in full.
As a full French overseas department, this territory applies mainland France's own genuine foreign-account disclosure regime in full: a resident must declare the existence of any foreign bank account, foreign life-insurance contract, or foreign digital-asset account on their annual income tax return (via Form 3916), with no minimum balance threshold, and penalties of EUR 1,500 per undisclosed account (EUR 10,000 for accounts in non-cooperative jurisdictions).
As a full French overseas department, Mayotte applies mainland France's own participation exemption regime (regime mere-fille) in full.
As a full French overseas department, Mayotte applies mainland France's own foreign tax credit regime in full.
As a full French overseas department (not a separate treaty-negotiating jurisdiction), Mayotte benefits from mainland France's own extensive double tax treaty network of more than 120 countries, applied to French residents in Mayotte on the same basis as residents of mainland France, since French tax treaties generally define their territorial scope to include the DROM. Confirm the specific territorial-scope clause of any given treaty before relying on it for a Mayotte-specific transaction, since a small number of France's older treaties predate certain DROM's current department status or contain carve-outs.