French overseas collectivity (distinct from the southern Dutch side of the island, Sint Maarten). Since July 2007, the territorial council sets its own tax rules independently of mainland France, with its own General Tax Code and tax procedure code.
Resolved as a real, active tax (an important correction, since this is often confused with Saint Barthelemy, which has none): Saint-Martin has operated its own autonomous tax jurisdiction since 2007, with its own Code General des Impots de la Collectivite de Saint-Martin (CGISM), confirmed directly via the territory's official tax portal (impots-saint-martin.fr) and the primary CGISM legislative text. Corporate tax (Impot sur les Societes) is levied under CGISM Article 209 on enterprises operating in Saint-Martin, modeled on the national French IS with equivalent mechanisms (parent-subsidiary regime, merger relief, tax consolidation). The specific current percentage rate was not located in the sources reviewed this session and remains an open item - but its existence and structure are now confirmed rather than left as an unresolved varies.
Also resolved as real and active (unlike Saint Barthelemy): Saint-Martin's local tax code includes both income tax (impot sur le revenu) and corporate tax as impots de Saint-Martin, per the France-Saint-Martin fiscal convention (signed December 21, 2010) which allocates taxing rights between the French State and the collectivity. The specific current bracket structure was not located this session and remains an open item.
0% - Saint-Martin has no TVA (VAT), confirmed directly via a French Senate report on the territory's fiscal autonomy: wealth tax, payroll tax, and VAT (commercial or real estate) do not exist in Saint-Martin. Instead, a general turnover tax (taxe generale sur le chiffre d'affaires, TGCA) applies at 2%, alongside other specific taxes (inheritance/gift duties, an annual flat business contribution, a road tax on motor vehicles, a lease duty, and a tourist tax).
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.