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This may take a few seconds the first time. That is normal.
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Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Caribbean
Lucky Nomads World Index
63.40 / 100
Global rank
#130
Corporate tax
20%
Personal tax
41%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Saint-Martin taxes companies exploited on its territory under the article 209 CGISM concept (permanent establishment, dependent agent, complete commercial cycle). The double taxation convention with the French State (21 December 2010, signed under OECD Model) defines residence and PE rules. Resident companies are taxed on worldwide income with foreign PE exemption available under the convention. Sectoral incentives include articles 199 undecies D and E CGISM.
Local CIT 20 percent standard rate, 10 percent reduced rate on the first 40,000 euros of profit (CGISM article 209). Saint-Martin has fiscal autonomy since 15 July 2007 and operates a corporate tax code distinct from mainland France. The local CIT system mirrors the French CGI, including parent-subsidiary, merger and tax consolidation regimes. Long-term capital gains follow a specific regime.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for Saint-Martin tax residents (CGISM article 4 B). Individuals previously domiciled in mainland France or French overseas departments only become Saint-Martin tax residents after 5 years of effective residence (CGCT article LO 6314-4). During those 5 years, they remain mainland or Guadeloupe tax residents. Foreign nationals acquire Saint-Martin tax residency immediately upon establishing their tax home there.
Progressive 0/5.5/14/30/41 percent. The 41 percent top bracket applies to taxable income above 85,286 euros. A 40 percent abatement is then applied to the resulting tax amount, capped at 6,700 euros. The local PIT scale was inspired by the pre-2015 French structure and never adopted the 45 percent top bracket present in metropolitan France. No wealth tax since 2007. Capital gains are taxed within the progressive PIT scale.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Réduction d'impôt local sur le revenu (taux 50 pour cent) réservée aux personnes physiques résidentes fiscales à Saint-Martin (au sens du CGISM) qui…
Réduction d'impôt locale (taux 30 pour cent appliqué sur 20 pour cent annuel pendant 5 ans, soit 30 pour cent cumulé du montant souscrit) pour les…
Réduction d'impôt local sur le revenu (taux 25 ou 30 pour cent selon le sous-cas, appliqué sur 20 pour cent annuel pendant 5 ans) pour les personnes…
You either qualify for Saint-Martin (French part)'s special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Saint-Martin (French part). Saved on your device.
Not currently available
Available
Not currently available
Saint-Martin (French part) lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), work (self sponsored), talent (outstanding), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
10 programmes listed · 10 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Carte talent - porteur de projet (parcours investissement économique direct)
Founder, entrepreneur, or company-linked pathways for people building a business locally.
Carte talent - porteur de projet (parcours création d'entreprise)
Employer-linked permits and skilled employment passes for hired professionals.
Carte de séjour salarié (CDI) et travailleur temporaire (CDD)
Carte talent - carte bleue européenne
Carte talent - chercheur
Carte talent - salarié qualifié
Self-sponsored work or freelance routes where you qualify without a local employer.
Carte de séjour entrepreneur / profession libérale
Outstanding achievement or high-calibre talent categories.
Carte talent - renommée nationale ou internationale
Retirement-age or pension-linked residence options.
Visa de long séjour visiteur (VLS-TS visiteur)
Spouse, dependant, and family reunion style permits.
Regroupement familial
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Saint-Martin (French part).
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Saint-Martin (French part) lands, and opens the complete ranked shortlist across every scoring dimension.
Caribbean
Lucky Nomads World Index
63.40 / 100
Global rank
#130
Corporate tax
20%
Personal tax
41%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Saint-Martin taxes companies exploited on its territory under the article 209 CGISM concept (permanent establishment, dependent agent, complete commercial cycle). The double taxation convention with the French State (21 December 2010, signed under OECD Model) defines residence and PE rules. Resident companies are taxed on worldwide income with foreign PE exemption available under the convention. Sectoral incentives include articles 199 undecies D and E CGISM.
Local CIT 20 percent standard rate, 10 percent reduced rate on the first 40,000 euros of profit (CGISM article 209). Saint-Martin has fiscal autonomy since 15 July 2007 and operates a corporate tax code distinct from mainland France. The local CIT system mirrors the French CGI, including parent-subsidiary, merger and tax consolidation regimes. Long-term capital gains follow a specific regime.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for Saint-Martin tax residents (CGISM article 4 B). Individuals previously domiciled in mainland France or French overseas departments only become Saint-Martin tax residents after 5 years of effective residence (CGCT article LO 6314-4). During those 5 years, they remain mainland or Guadeloupe tax residents. Foreign nationals acquire Saint-Martin tax residency immediately upon establishing their tax home there.
Progressive 0/5.5/14/30/41 percent. The 41 percent top bracket applies to taxable income above 85,286 euros. A 40 percent abatement is then applied to the resulting tax amount, capped at 6,700 euros. The local PIT scale was inspired by the pre-2015 French structure and never adopted the 45 percent top bracket present in metropolitan France. No wealth tax since 2007. Capital gains are taxed within the progressive PIT scale.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Réduction d'impôt local sur le revenu (taux 50 pour cent) réservée aux personnes physiques résidentes fiscales à Saint-Martin (au sens du CGISM) qui…
Réduction d'impôt locale (taux 30 pour cent appliqué sur 20 pour cent annuel pendant 5 ans, soit 30 pour cent cumulé du montant souscrit) pour les…
Réduction d'impôt local sur le revenu (taux 25 ou 30 pour cent selon le sous-cas, appliqué sur 20 pour cent annuel pendant 5 ans) pour les personnes…
You either qualify for Saint-Martin (French part)'s special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Saint-Martin (French part). Saved on your device.
Not currently available
Available
Not currently available
Saint-Martin (French part) lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), work (self sponsored), talent (outstanding), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
10 programmes listed · 10 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Carte talent - porteur de projet (parcours investissement économique direct)
Founder, entrepreneur, or company-linked pathways for people building a business locally.
Carte talent - porteur de projet (parcours création d'entreprise)
Employer-linked permits and skilled employment passes for hired professionals.
Carte de séjour salarié (CDI) et travailleur temporaire (CDD)
Carte talent - carte bleue européenne
Carte talent - chercheur
Carte talent - salarié qualifié
Self-sponsored work or freelance routes where you qualify without a local employer.
Carte de séjour entrepreneur / profession libérale
Outstanding achievement or high-calibre talent categories.
Carte talent - renommée nationale ou internationale
Retirement-age or pension-linked residence options.
Visa de long séjour visiteur (VLS-TS visiteur)
Spouse, dependant, and family reunion style permits.
Regroupement familial
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Saint-Martin (French part).
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Saint-Martin (French part) lands, and opens the complete ranked shortlist across every scoring dimension.