Saint-Barthélemy: no tax treaty, an information exchange agreement dated September 14, 2010

The BOFiP administrative list does not mention any double taxation agreement for Saint-Barthélemy. It contains only one line: "AP 14 September 2010 (Official Journal of 20 April 2011)," under the heading of the exchange of information. "AP" designates a specific agreement. This agreement does not allocate the right to tax; it is an agreement for administrative assistance in tax matters between the State and the territory.

What the list and the BOFiP say

List BOI-ANNX-000306 (version of April 29, 2026, agreements in force as of January 1, 2026) indicates for Saint-Barthélemy: specific agreement of September 14, 2010, Official Journal of April 20, 2011, "Exchange of Information," no amendments, no notes. It includes an agreement for Saint-Martin (December 21, 2010). Saint-Barthélemy is not included in the list of agreements modified by the multilateral convention (BOI-ANNX-000511).

The BOFiP presents Organic Law No. 2011-416 of April 19, 2011 as a law "aimed at the approval of agreements" between the State and the communities of Saint-Martin, Saint-Barthélemy and French Polynesia.

Why not a double taxation agreement?

Report No. 273 (2010-2011) from the Senate Finance Committee states that the local authority levies "neither corporate income tax nor personal income tax," except for capital gains tax on real estate. It deems an agreement "irrelevant" and notes the risk of "double exemption." According to this report, the organic law of January 25, 2010, introduced a generalized tax credit that was sufficient to eliminate double taxation, and double taxation only arises on the sale of a property located on the island. The National Assembly report (No. 3248) describes the same reasoning. These findings date from 2011: current local law is borne out by the local authority.

What the agreement stipulates, according to the Senate report

The report describes an agreement that incorporates Articles 26 and 27 of the OECD Model Agreement. The agreements of Saint-Barthélemy and Saint-Martin are described as "strictly identical".

The National Assembly report cites the entry into force clause: the agreement enters into force "on the first day following the promulgation of the organic law that approves it".

Tax residence and local taxes: the tax code

The Saint-Barthélemy Tax Code (Resolution No. 2007-018 CT of October 30, 2007, amended by Resolution No. 2021-047 CT of August 6, 2021) applies to the island. Article 2 considers individuals domiciled in Saint-Barthélemy to be those who have had their home or principal residence there "for at least five years as of January 1st of the tax year." Article 3 limits the effects of this domicile to profits or income related to activities carried out in the territory, to property held there, and to replacement income.

The summary of the tax code includes, in particular, the annual flat-rate business tax, registration fees, capital gains tax on real estate, real estate profit tax, and a tax on the market value of real estate owned by legal entities. It does not include a chapter dedicated to personal income tax. Local domicile is distinct from the French tax domicile defined in Article 4 B of the French General Tax Code (CGI).

Selling a property on the island: a typical case (fictitious profile)

Situation. Marc, a fictitious profile, is tax resident in metropolitan France and owns property in Saint-Barthélemy.

Issue. He is considering selling it and wants to know which administration handles the capital gains tax.

Strategy. He reads the chapter of the tax code on capital gains tax on real estate and examines the effect of the tax credit described in the Senate report.

Result. No figures are calculated: the applicable law and the individual's situation determine the tax due. No conclusions are drawn for this profile.

What this page does not cover

It does not reproduce the text of the agreement, but rather the reports from parliamentary committees. It does not detail local tax rates, inheritance laws, or social security. Local taxation is determined by the local authority. Matters pertaining to France are addressed in our sections on tax residency and foreign bank accounts.

What changes depending on your situation

• Your tax residence: France, Saint-Barthélemy, or a situation in between.
• The duration of your stay on the island as of January 1st of the tax year.
• The nature of the transaction: sale of a building, business activity, income.

The rule depends on your situation. No results are guaranteed.