Taxation in St. Barthélemy

New report published March 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.

"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. Discover the full report in French available freely for download here.

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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:

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.

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.*

*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 March 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:

Tax-free Caribbean island
How your foreign income remains taxable in your home country
The Caribbean; laws and their application

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Publication by Cabinet Roche Caraïbes, on taxation, fiscal systems and law in St. Barths

Contact-us
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

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Contact-us
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