The island's privileged tax status is governed by the 2007 organic law. Thus, an individual considered to be domiciled in St. Barts for tax purposes will be subject to the provisions of the St. Barths tax code on local income, without application of the French tax system, particularly regarding income tax and wealth tax. They are not subject to VAT or other taxes, and they do not pay inheritance tax for assets located on the island and for the benefit of heirs residing in a country without inheritance tax.
Important: Persons who are not Saint-Barthelemy residents, but who are residents of France, are considered by French law to be metropolitan tax residents.
For more information, please refer to the
tax code of St. Barts.