France
FRA·Europe
Official Tax Sources
Unique / Country-Specific Tax
Cotisation Foncière des Entreprises (CFE); Contribution Economique Territoriale
Source: impots.gouv.frNotes
Direction Générale des Finances Publiques
Regional Tax Variations (11)
Guadeloupe (DOM)
Octroi de mer (local import duty); reduced employer social charges
French law + LODEOM reduced social charges; Octroi de mer
DOM = Département d'Outre-Mer
Martinique (DOM)
Octroi de mer; investment tax credit Girardin IS
French law + reduced social charges; Girardin IS
Strong Girardin real estate fiscal schemes
French Guiana (DOM)
Reduced CIT; mining royalties; gold
French law + LODEOM; Amazon territory mining
CSG/CRDS partially reduced
Réunion (DOM)
Girardin IS investment tax credit; reduced employer charges
French law + Girardin investment credit
Strong sugar and tourism
Mayotte (DOM since 2011)
Droit de timbre; derogatory VAT; convergence to full French law
Partial French law; progressive fiscal convergence
101st French département
French Polynesia (Collectivity)
CST 0.5-10%; IEP (business profits tax) 25%
Own tax system; CST (solidarity contribution); IEP
Largely autonomous; own fiscal code
New Caledonia (Sui generis)
TGC 11%; IS 30%; extensive mining royalties (nickel)
Own TGC 11% (VAT equiv); IS 30%; own personal income tax
35% world nickel reserves; own Constitution
Wallis & Futuna (Collectivity)
No income tax; customs duties only
No direct taxes; French customs
Remote Pacific; very small population ~11k
Saint-Pierre-et-Miquelon (Collectivity)
No VAT; income tax near-French rules
French law largely; some derogations; no VAT
Near Newfoundland Canada; fishing economy
Saint-Martin (Collectivity since 2007)
No VAT; low income taxes; 5% on dividends
Own tax system since separation; no VAT
Split island with Dutch Sint Maarten
Saint-Barthélemy (Collectivity since 2007)
0% income tax; 0% wealth tax; 0% IHT – ultra-low tax
Own tax system; 0% income tax; 0% CGT; 0% IHT
Caribbean tax haven; luxury tourism
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Guadeloupe (DOM) | French law + LODEOM reduced social charges; Octroi de mer | Octroi de mer (local import duty); reduced employer social charges | DOM = Département d'Outre-Mer |
| Martinique (DOM) | French law + reduced social charges; Girardin IS | Octroi de mer; investment tax credit Girardin IS | Strong Girardin real estate fiscal schemes |
| French Guiana (DOM) | French law + LODEOM; Amazon territory mining | Reduced CIT; mining royalties; gold | CSG/CRDS partially reduced |
| Réunion (DOM) | French law + Girardin investment credit | Girardin IS investment tax credit; reduced employer charges | Strong sugar and tourism |
| Mayotte (DOM since 2011) | Partial French law; progressive fiscal convergence | Droit de timbre; derogatory VAT; convergence to full French law | 101st French département |
| French Polynesia (Collectivity) | Own tax system; CST (solidarity contribution); IEP | CST 0.5-10%; IEP (business profits tax) 25% | Largely autonomous; own fiscal code |
| New Caledonia (Sui generis) | Own TGC 11% (VAT equiv); IS 30%; own personal income tax | TGC 11%; IS 30%; extensive mining royalties (nickel) | 35% world nickel reserves; own Constitution |
| Wallis & Futuna (Collectivity) | No direct taxes; French customs | No income tax; customs duties only | Remote Pacific; very small population ~11k |
| Saint-Pierre-et-Miquelon (Collectivity) | French law largely; some derogations; no VAT | No VAT; income tax near-French rules | Near Newfoundland Canada; fishing economy |
| Saint-Martin (Collectivity since 2007) | Own tax system since separation; no VAT | No VAT; low income taxes; 5% on dividends | Split island with Dutch Sint Maarten |
| Saint-Barthélemy (Collectivity since 2007) | Own tax system; 0% income tax; 0% CGT; 0% IHT | 0% income tax; 0% wealth tax; 0% IHT – ultra-low tax | Caribbean tax haven; luxury tourism |