Tax laws Mayotte (France)
Mayotte, an overseas department of France located in the Indian Ocean, follows French tax laws with certain adjustments to accommodate its unique status.
1. Income Tax:
Progressive Tax Rates: Mayotte applies the same income tax scale as mainland France, with rates ranging from 0% to 45%, depending on income brackets.
Family Quotient System: This system, which allows for tax splitting based on family size, is also applicable in Mayotte.
Tax Allowance: After calculating the tax owed, residents in Mayotte receive a 40% reduction, capped at €4,050.
2. Value Added Tax (VAT):
- VAT Exemption: Currently, VAT is not applicable in Mayotte.
3. Withholding Tax:
- Termination of Tax Treaty: The income tax treaty between France and Mayotte was terminated in 2016, meaning income sourced from Mayotte is now subject to French mainland tax rates without the benefits previously afforded by the treaty.
4. Local Taxes:
- Tourist Tax: Mayotte imposes a tourist tax, with rates and regulations specified in local legislation.
Note: Tax laws are subject to change. For the most current information, consult official French tax authorities or seek professional tax advice.
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