Mayotte
YT: 1 company type, its taxes, banking and business environment.
Forming a company
Company types in Mayotte
The form 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 YT. 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 YT.
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 Mayotte: where to register, file and check.
Blocs and agreements
The trade arrangements YT 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.
Mayotte’s own position
- Customs territory
- EU (Union customs territory, as part of France)
Quote
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
Quote
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.
Quote
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.
Quote
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 entreprendre.service-public.gouv.fr as of 2026-10-15 · the rate for the Société à responsabilité limitée (SARL)
Quote
La SARL est soumise en principe à l'impôt sur les sociétés (IS)
- 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
- EUR 42.26Official The registry or ministry page as of 2026-10-15
Quote
Joindre à la formalité un chèque de 42,26 € (sans dépôt de comptes consolidés)
VAT
The tax on what the company sells in YT, 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 YT.
Tax calendar
When the main returns and payments fall due in YT, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not in our records
impots.gouv.fr/professionnel inaccessible when checked
- Corporate tax, final payment
- Not in our records
impots.gouv.fr/professionnel inaccessible when checked
- Corporate tax, instalments
- Not in our records
impots.gouv.fr/professionnel inaccessible when checked
- Personal income-tax return
- Not in our records
impots.gouv.fr/particulier/declaration-de-revenus inaccessible when checked
- Personal income tax, final payment
- Not in our records
impots.gouv.fr/particulier inaccessible when checked
- Personal income tax, instalments
- Not in our records
impots.gouv.fr/particulier/prelevement-a-la-source inaccessible when checked
- VAT return
- Not in our records
impots.gouv.fr/professionnel/tva inaccessible when checked
- Payroll withholding
- Not in our records
impots.gouv.fr/professionnel/declaration-sociale-nominee 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 YT yet.
Economy and trade
What it exports
Goods YT exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes YT’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 YT separately.