Tourism Taxes - Departure OR Arrival TAX
Amount USD: $0 USD, Amount EUR: EUR 0
There are no separate departure or arrival tourism taxes charged at airports or by cruise terminals for visitors arriving in Martinique; any aviation security or airport charges are included in airline ticket pricing.
Source: Official France travel info — Martinique arrival/departure
Tourism Taxes - Tourist Accommodation TAX
Amount USD: $0 USD, Amount EUR: EUR 0
A local municipal tourist accommodation tax (taxe de séjour) is levied per person per night by municipalities on stays in hotels, furnished tourist residences, B&Bs, campsites and similar lodgings.
Source: Service Public Entreprendre – tourist accommodation tax
Consumption Taxes - VAT OR Sales TAX
Standard Rate Percent: 8.5%, Reduced Rate Percent: 2.1%
Value Added Tax (VAT) applies in Martinique under French tax law, with standard, reduced and special rates depending on types of goods and services.
Source: French VAT regime including overseas departments
Customs AND Duty Free
Duty Free Allowance USD: $0 USD
Visitors may be eligible for VAT refunds on qualifying purchases under the tax-free scheme when certain conditions are met (residence outside the EU, purchases exported, etc.). Import duties and dock dues apply per French customs and overseas department rules.
Source: French VAT tax-free shopping conditions
Customs AND Imports
Reference note
Imported goods into Martinique are subject to French customs duties (including dock dues/excise tax) and VAT under EU and French Customs Code; specific rates vary based on product type and tariff classification.
Source: French customs and VAT rules applicable to Martinique