Taxation in St. Barthélemy
Research coming January 2026
St. Barthélemy
This northern Caribbean island within the U.S. economic sphere, carries the motto: "expect nothing from no one."
Wealth creation relies on work and investment, which must be encouraged through taxation to ensure the territory's prosperity.
Wealth creation relies on work and investment, which must be encouraged through taxation to ensure the territory's prosperity.
PUBLICATION COMING JANUARY 2026 (FR)
"Réflexions sur la Fiscalité de St. Barthélemy"
The results of a compilation of 20 years of significant research and experience in the fields of taxation, legality and economics are presented in our report "Reflections on the taxation in Saint Barthélemy", for individuals and legal entities. Subscribe to be among the first to receive the report and stay informed about the launch conference. Available freely for download beginning January 2026.
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Introduction to St. Barth's Taxation
When drafting the Tax Code, Mr. Bruno Magras avoided taxing labor, as well as providing no income tax, nor did he create an inheritance tax.
The Collectivity's revenues are primarily based on:
The Collectivity's revenues are primarily based on:
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5% from real estate transfer taxes, and, capital gains on sales of property with less than 18 years of "age"*. -
5% wharfage fee on the arrival of goods (no 20% VAT). -
5% tourist tax on tourist overnight stays.
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5% from real estate transfer taxes, and, capital gains on sales of property with less than 18 years of "age"*. -
5% wharfage fee on the arrival of goods (no 20% VAT). -
5% tourist tax on tourist overnight stays.
These revenues generate a 30% surplus each year, making the community debt-free and a safe haven.
Real estate prices have been rising by 10% per year for the past 50 years, and to prevent this little corner of paradise from becoming too attractive, you must have resided or had your main job on the island for at least five years to obtain fiscal residency.
External income will remain subject to withholding taxes (15 to 30%) in your country of origin.*
Real estate prices have been rising by 10% per year for the past 50 years, and to prevent this little corner of paradise from becoming too attractive, you must have resided or had your main job on the island for at least five years to obtain fiscal residency.
External income will remain subject to withholding taxes (15 to 30%) in your country of origin.*
*For a more in-depth analysis, please consult Christian Roche. He will provide relevant advice and clarification regarding the specifics of your case.
Unicity of St. Barths
Beyond this tax aspect, which we find in about twenty countries around us, the attraction of St. Barth lies in its quality of life and its tranquility. For Americans, they are in Europe without jet lag or currency exchange (because the dollar is accepted in all businesses), and spending the harsh winters months in "summer" in the tropics.
Unicity of St. Barths
Beyond this tax aspect, which we find in about twenty countries around us, the attraction of St. Barth lies in its quality of life and its tranquility. For Americans, they are in Europe without jet lag or currency exchange (because the dollar is accepted in all businesses), and spending the harsh winters months in "summer" in the tropics.
Publication January 2026
The complexity of the topic lies in the dichotomy of a French island that is fiscally independent and that can be considered a tax-haven by some administrations. Sign up to be notified when our publication is published online. The research covers topics such as:
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Tax-free Caribbean island
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How your foreign income remains taxable in your home country
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The Caribbean; laws and their application
Contact-us
Direct link with Christian Roche
Direct link with Christian Roche
Founder and CEO of Cabinet Roche Caraïbes, strategic investment consultant, developer of wealth transfer strategies, and tax support at all levels.
rochechristian@cabinetrochecaraibes.com
rochechristian@cabinetrochecaraibes.com
By clicking the button, you agree to our Privacy Policy
Contact-us
Direct link with Christian Roche
Direct link with Christian Roche
Founder and CEO of Cabinet Roche Caraïbes, strategic investment consultant, developer of wealth transfer strategies, and tax support at all levels.
rochechristian@cabinetrochecaraibes.com
rochechristian@cabinetrochecaraibes.com
By clicking the button, you agree to our Privacy Policy
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Cabinet Roche Caraïbes is a firm of chartered accountants specializing in the areas of taxation, real estate and wealth transfer.
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- rochechristian@cabinetrochecaraibes.com
- Anse des Cayes, 97133
- Saint Barthélemy
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About
Cabinet Roche Caraïbes is a firm of chartered accountants specializing in the areas of taxation, real estate and wealth transfer.
Discover
Contact
- rochechristian@cabinetrochecaraibes.com
- Anse des Cayes, 97133
- Saint Barthélemy
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