Martinique taxes

Overview

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Martinique tax notes

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Income and import tax notes. Replace demo data with official sources.

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

Primary sources: Martinique general information — France Overseas Region, Official France travel info — Martinique arrival/departure. Full dataset: taxes.json.

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