#CPPE2611280ATax Proportions for French Overseas Territories
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This order sets the percentage proportions used under two tax rules in the French tax code for overseas territories covered by Article 73 of the Constitution. The rates are 61% for Guadeloupe, 75% for French Guiana, 71% for Martinique, and 79% for Réunion, starting 1 July 2026. Mayotte is added with a 75% proportion, but that change only applies from 1 January 2031. Businesses and tax teams operating in these territories should use the relevant territory rate when applying the affected tax provisions.
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Key Changes
- Sets tax-related proportions for Guadeloupe, French Guiana, Martinique, and Réunion from 1 July 2026
- Adds Mayotte with a 75% proportion from 1 January 2031
- Uses the same proportion for the two relevant tax code provisions
Obligations
What this law requires
Apply the relevant percentage proportion when using the tax rules in articles L. 433-62 and L. 433-93 of the French Code of Taxes on Goods and Services for territories covered by article 73 of the Constitution: 61% for Guadeloupe, 75% for French Guiana, 71% for Martinique, and 79% for Réunion.
Apply a 75% percentage proportion for Mayotte when using the tax rules in articles L. 433-62 and L. 433-93 of the French Code of Taxes on Goods and Services.