French Guiana
French Guiana: 7 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in French Guiana
The 7 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where French Guiana is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stTax-treaty network Income-tax treaties in force122 of 100 treaty networks we hold the tax authority's own list (tax-treaties collection) See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names French Guiana. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for French Guiana.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for French Guiana: where to register, file and check.
Blocs and agreements
The trade arrangements French Guiana belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
French Guiana’s own position
- Customs territory
- EU (Union customs territory, as part of France)
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the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply,
- VAT territory
- None levied: outside the EU VAT territory and French TVA is provisionally not applied in the territory
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the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union;
- European Union: internal market and customs union
- Inside
Treaties apply under TFEU art. 355(1) in accordance with art. 349 (outermost region); within the Union customs territory as part of the French Republic.
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The provisions of the Treaties shall apply to Guadeloupe, French Guiana, Martinique, Mayotte, Réunion, Saint-Martin, the Azores, Madeira and the Canary Islands in accordance with Article 349.
- European Union: VAT territory
- Outside
Directive 2006/112/EC art. 6(1) excludes the French territories referred to in TFEU arts 349 and 355(1); the French tax authority states that TVA is provisionally not applicable in this territory.
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the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union;
- Agreements in force
- The authority’s own list read 27 Oct 2026
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 25%Official inpi.fr as of 2026-10-10 · the rate for the Société à responsabilité limitée (SARL)
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Impôt sur les sociétés (IS) mais option possible pour impôt sur le revenu (IR)
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in French Guiana, and when it must register, as the tax authority states it.
- VAT or sales tax
- None levied
French Guiana has no VAT: the customs authority states that VAT is provisionally not applicable in the departments of Guyane and Mayotte under Article 294-1 of the tax code, and that Guyane is a third territory for tax purposes. The taxes on products arriving there are octroi de mer and regional octroi de mer. The DGFiP's own site (impots.gouv.fr) was in maintenance throughout this pass, so the finding rests on the customs authority's page on VAT in the overseas departments.
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La taxe sur la valeur ajoutée n'est provisoirement pas applicable dans les départements de la Guyane et de Mayotte (cf. Art 294-1 du CGI ).
Tax calendar
When the main returns and payments fall due in French Guiana, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not in our records
impots.gouv.fr/professionnel/la-declaration-de-resultats inaccessible when checked
- Corporate tax, final payment
- Not in our records
impots.gouv.fr inaccessible when checked
- Corporate tax, instalments
- Not in our records
impots.gouv.fr/professionnel/la-declaration-de-resultats inaccessible when checked
- Personal income-tax return
- Not in our records
impots.gouv.fr/particulier/la-declaration-de-revenus inaccessible when checked
- Personal income tax, final payment
- Not in our records
impots.gouv.fr/particulier/la-declaration-de-revenus inaccessible when checked
- Personal income tax, instalments
- Not in our records
impots.gouv.fr/particulier/la-declaration-de-revenus inaccessible when checked
- VAT return
- Not levied here
value added tax is provisionally not applicable in the départements of Guyane and Mayotte (art. 294-1 of the Code général des impôts), so there is no VAT return. The customs authority's page states it. Read 25 Oct 2026.
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La taxe sur la valeur ajoutée n'est provisoirement pas applicable dans les départements de la Guyane et de Mayotte (cf. Art 294-1 du CGI).
- Payroll withholding
- Not in our records
impots.gouv.fr/professionnel/ inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for French Guiana yet.
Economy and trade
What it exports
Goods French Guiana exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes French Guiana’s own trade; it does not compare places.
Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report French Guiana separately.