Saint-Barthélemy capital gains tax calculator
Saint-Barthélemy has no general capital gains tax. The one charge on a gain is the real estate gains tax of its own Code des contributions: 35% when property is sold before the eighth year of holding, 20% after, with the gain falling by 10% for each year held beyond the eighth. Listed shares and crypto pay nothing.
Enter a sale of a house, land or shares in a property company by hand, and the calculator counts the holding, applies the flat allowances and the abatement, and shows the arithmetic behind the tax. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code des contributions de Saint-Barthélemy.
Current rules
The rates behind the number
What a property sale pays, by year
| Tax year | Held under 8 years | Held 8 years or more | Principal residence for 5 years | Exempt below |
|---|---|---|---|---|
| 2021 | 35% | 20% | 20% | 50,000 euros, inclusive |
| 2022 | 35% | 20% | 20% | 50,000 euros, inclusive |
| 2023 | 35% | 20% | 20% | 50,000 euros, inclusive |
| 2024 | 35% | 20% | 20% | 50,000 euros, inclusive |
| 2025 | 35% | 20% | 20% | 50,000 euros, inclusive |
| 2026 | 35% | 20% | 20% | 50,000 euros, inclusive |
| 2027 (planning) | 35% | 20% | 20% | 50,000 euros, inclusive |
Rules and charges
| Rule | Value |
|---|---|
| Real estate gains tax | Charged on the gain from a paid transfer of buildings, land, rights in them, or shares in an entity that owns property on the island (articles 100 and 74) |
| Gain | Sale price less the acquisition price, raised by acquisition costs, works and charges, lowered by the seller's costs (article 102) |
| Flat allowances | Acquisition costs 6.5% of the price for a buyer for value; works 15% of the price for a built property sold more than five years after acquisition, without receipts |
| Abatement | 10% of the gain for each year of holding beyond the eighth; 20% for a principal residence lived in throughout and for property received free of charge (article 103) |
| Full relief | Eighteen years of holding at the 10% abatement, thirteen at the 20% abatement |
| Holding period | Counted in complete twelve-month periods from the acquisition date to the sale date |
| Exempt value | A value of 50,000 euros or less in full ownership (article 105) |
| Losses | No relief. A sale below cost pays nothing, and the shortfall reduces no other sale |
| When it is paid | Taken from the sale price and paid before the deed is filed for registration (article 104) |
| Income tax on individuals | None in the Code des contributions |
| Listed shares, funds and crypto | No tax on the gain |
| Dealers in property | Taxe sur le profit immobilier at 35% before the eighth year, 20% after (article 108) |
Source records as of 2026-09-30; each table cites the article it comes from.
Questions
Saint-Barthélemy capital gains questions
How much is capital gains tax on property in Saint-Barthélemy?
35% of the gain when the sale comes before the eighth year of holding and 20% once eight years are complete. A principal residence you have lived in for five years without a break pays 20% whatever the holding period. From the ninth year the gain also falls by 10% for each year held, or 20% for a principal residence lived in throughout.
Does Saint-Barthélemy use French capital gains tax rules?
No. The territory sets its own taxes in the Code des contributions de Saint-Barthélemy. The real estate gains tax is the territory's own charge, with its own rates, abatements and exempt value, and it applies to the sale of property on the island whether or not the seller lives there.
Are shares or crypto taxed?
No. The Code des contributions has no tax on gains from listed shares, funds or crypto. The exception is a sale of shares in a company that owns property on the island, which is taxed on the property part of the price like a sale of the property itself.
Which sales does the real estate gains tax cover?
Saint-Barthélemy taxes real estate gains under its own Code des contributions, not French law. Article 100 charges the impôt sur la plus-value immobilière on the gain from a paid transfer of buildings or land in the territory, of rights in them, or of shares and other interests in an entity that owns property there, whether the seller is domiciled on the island or not. The Code has no tax on gains from listed shares, funds or crypto. Source: https://www.comstbarth.fr/in/rest/annotationSVC/Attachment/attach_cmsUpload_a687c0be-3095-4dfc-8921-f4a19be57d68 and https://actes.eservices-comstbarth.fr/PJ/Deliberation%20CT/Deliberation%20CT_2024/2024_038ct_annexe.pdf
What are the rates and the holding period?
The rate is 35% when the sale comes before the eighth year of holding and 20% beyond it (article 101). A sale of the seller's principal residence is taxed at 20% when the property has been the seller's principal residence for five years without interruption at the day of sale. The holding period is counted in periods of twelve months from the acquisition date to the sale date (article 103). Source: https://actes.eservices-comstbarth.fr/PJ/Deliberation%20CT/Deliberation%20CT_2024/2024_038ct_annexe.pdf
How is the gain worked out?
The gross gain is the sale price less the acquisition price (article 102). The acquisition price is raised, on receipts, by acquisition costs, which a buyer for value may fix at 6.5% of the price; by works carried out by a contractor; and by road, network and local planning charges. Without receipts, works are valued at 15% of the acquisition price on a sale of a built property more than five years after acquisition. A property received by gift is valued at the value declared in the deed, and one received by inheritance at its value on the day of death. The sale price is reduced, on receipts, by agent fees, mandatory diagnostics, eviction indemnities paid to a tenant, architect fees for a building permit and the cost of lifting a mortgage. Source: https://www.comstbarth.fr/in/rest/annotationSVC/Attachment/attach_cmsUpload_a687c0be-3095-4dfc-8921-f4a19be57d68
How does the abatement for years of holding work?
The gain is reduced by an abatement for each year of holding beyond the eighth: 10% a year, or 20% a year for a principal residence lived in without interruption throughout the holding and for any property received free of charge, whatever the mode of transmission (article 103). The abatement reaches 100% after eighteen years, or thirteen years at the 20% rate. Source: https://www.comstbarth.fr/in/rest/annotationSVC/Attachment/attach_cmsUpload_a687c0be-3095-4dfc-8921-f4a19be57d68
Which sales are exempt?
Article 105 exempts a property, or a right in one, whose value in full ownership is 50,000 euros or less; transfers by or to the Collectivité or the French State; expropriation compensation reinvested within twelve months; and, with a ten-year no-resale undertaking, contributions to a company formed between spouses, partners, ascendants, descendants and relatives up to the fourth degree; sales between such companies with common partners; and sales between such persons themselves. Source: https://actes.eservices-comstbarth.fr/PJ/Deliberation%20CT/Deliberation%20CT_2024/2024_038ct_annexe.pdf
When is the tax paid and by whom?
The tax is taken from the sale price and paid before the deed is filed for registration (article 104). The seller, the buyer and the owning entity are jointly liable for filing and payment. A seller not domiciled in Saint-Barthélemy, with limited exceptions, appoints a fiscal representative accredited by the Collectivité (article 109 bis). Source: https://actes.eservices-comstbarth.fr/PJ/Deliberation%20CT/Deliberation%20CT_2024/2024_038ct_annexe.pdf
How are shares in a property company taxed?
A sale of shares or interests in an entity that owns Saint-Barthélemy property is taxed on the part of the price and of the acquisition price that represents the property held on the island, at the same rates and with the same abatements (articles 74 and 102 bis). An entity is a property entity when its assets include a building, a property right or an interest in another property entity located on the island. Source: https://www.comstbarth.fr/in/rest/annotationSVC/Attachment/attach_cmsUpload_a687c0be-3095-4dfc-8921-f4a19be57d68
Can a loss be claimed?
The Code gives no relief for a loss: the tax is charged on a positive gain, so a sale below its cost pays nothing and the shortfall reduces no other sale and carries to no later year. Each deed is taxed on its own. Source: https://www.comstbarth.fr/in/rest/annotationSVC/Attachment/attach_cmsUpload_a687c0be-3095-4dfc-8921-f4a19be57d68
What tax do property dealers pay?
A dealer who buys to build and resell, to divide and resell, or to trade in property pays the taxe sur le profit immobilier on the profit at 35% before the eighth year of holding and 20% beyond it (articles 106 and 108). It is not charged where the same operation bears the plus-value tax. Source: https://www.comstbarth.fr/in/rest/annotationSVC/Attachment/attach_cmsUpload_a687c0be-3095-4dfc-8921-f4a19be57d68