French overseas collectivity with its own tax autonomy since 2007, popularly known as a low-tax jurisdiction for qualifying long-term residents.
0% - no general corporate income tax (listed among the roughly dozen jurisdictions worldwide with no general corporate income tax per Tax Foundation's 2025 global survey).
0% - resolved directly via a French Senate legislative report on Saint Barthelemy's fiscal autonomy (in effect since 2007), which states plainly there is neither corporate income tax nor personal income tax in the territory. The 5-year residency requirement referenced by some secondary sources relates to establishing fiscal domicile in Saint Barthelemy for anti-avoidance purposes (per the tax code's domicile rules), not to the underlying tax rate itself, which is zero regardless.
0% - no VAT and no general turnover tax (unlike neighboring Saint-Martin, which levies a 4% TGCA). Saint Barthelemy instead applies a 5% quay duty (droit de quai) on goods imported into the island, under Article 13 of the Code des contributions de Saint-Barthelemy, confirmed via the French customs authority (Direction Generale des Douanes).
Full narrative detail on residency tests, CFC rules, thin capitalization / interest limitation rules, and the treaty network is on the build list for this page and will be added in a future update.