St. Martin
St. Martin: 7 company types, its taxes, banking and business environment.
Forming a company
Company types in St. Martin
The 7 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names St. Martin. 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 St. Martin.
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 St. Martin: where to register, file and check.
Blocs and agreements
The trade arrangements St. Martin 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.
St. Martin’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 not applicable (collectivité with fiscal autonomy)
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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
Saint-Martin is named in TFEU arts 349 and 355(1) as an outermost region; the French customs authority states that the status of Saint-Martin under the TFEU was not modified and that it lies in the Union customs territory.
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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 lists Saint-Martin among the special fiscal territories excluded from the scope of TVA.
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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
In regional arrangements
- OECS Economic Union
- Associate member
Associate Member of the OECS, not a Protocol Member State of the Economic Union. Associate membership date from the OECS member table (19 March 2025). French overseas collectivity.
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The British Virgin Islands, Anguilla, Martinique, Guadeloupe and Saint Martin are associate members of the OECS.
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
- 20%Official entreprendre.service-public.gouv.fr as of 2026-10-10 · the rate for the Société à responsabilité limitée (SARL)
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La SARL est soumise en principe à l'impôt sur les sociétés (IS).
- Distributions
- Not in our records
- Audit
- Statutory auditor mandatory only when 2 of 3 thresholds are exceeded: EUR 5,000,000 balance sheet total, EUR 10,000,000 turnover excl. VAT, 50 employees (service-public page; French national rule)Official The registry or ministry page as of 2026-10-15
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La nomination d'un commissaire aux comptes devient obligatoire dès lors que 2 des 3 seuils suivants sont franchis :
- 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 St. Martin, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for St. Martin.
Tax calendar
When the main returns and payments fall due in St. Martin, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not in our records
impots.gouv.fr 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 inaccessible when checked
- Personal income-tax return
- Not in our records
impots.gouv.fr inaccessible when checked
- Personal income tax, final payment
- Not in our records
impots.gouv.fr inaccessible when checked
- Personal income tax, instalments
- Not in our records
impots.gouv.fr inaccessible when checked
- VAT return
- Not in our records
impots.gouv.fr inaccessible when checked
- Payroll withholding
- Not in our records
impots.gouv.fr 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 St. Martin yet.
Economy and trade
What it exports
Goods St. Martin exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes St. Martin’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 St. Martin separately.