Saint-Martin capital gains tax calculator

Saint-Martin sets its own rates in its own tax code. Securities gains pay a flat 16% once your household's sales in the year pass the threshold (EUR 30,597 from 2023). Property gains pay a flat 20% after an abatement that grows with every year you hold beyond the fifth.

Nothing is taxed. The threshold tests the gross amount of your sales in the year, not the gain: at or under it the year's gains are exempt, over it the whole net gain is taxed from the first euro.

After twenty years of holding. The abatement is 3% for each year beyond the fifth, 7% for each year beyond the tenth and 10% for each year beyond the fifteenth, so the gain is reduced by 15% at ten years, 50% at fifteen and 100% at twenty.

Securities: net gains from sales of shares, securities and rights are taxed at a flat 16% (article 200 A(2) of the Saint-Martin CGI) once the household's sales in the year exceed EUR 30,597 (article 150-0 A I.1). The test is on the gross amount of the sales, not on the gain: at or below EUR 30,597 the year's gains are not taxed, above it every net gain is taxed from the first euro. Gains on a holding above 25% of the profits of a Saint-Martin company within the last five years are taxed at 10% (article 200 A(2), article 164 B f).

Long-holding abatement on shares: the net gain on shares and company parts is reduced by one third for each year of holding beyond the fifth, so the gain is fully abated after eight years (article 150-0 D bis I.1). The holding period runs from 1 January of the year of purchase, and holdings bought before 1 January 2006 count from 1 January 2006 (article 150-0 D bis V). The company must be subject to corporate income tax or an equivalent, carry on an operating business and have its seat in the EU or an EEA state with an administrative-assistance convention (article 150-0 D bis II). Funds, bonds and other securities do not qualify.

Losses: a loss on securities in a year is set against gains of the same kind in the same year and the ten following years (article 150-0 D 11). Sales are matched first in, first out, the earliest acquired sold first (article 150-0 D bis IV), and the cost of identical securities bought at different prices is their weighted average cost (article 150-0 D 3).

Property: the gain on the sale of built or unbuilt property by an individual is taxed at a flat 20% (article 200 B, articles 150 U to 150 UC). The gain is the sale price less the purchase price, each adjusted for costs (article 150 V). The tax is declared and paid when the deed is presented for registration, and the registration is refused without it (articles 150 VG and 150 VH).

Property exemptions: a sale of the seller's main home on the day of sale is exempt, a sale at a price of EUR 15,000 or less is exempt, and a second home of a non-resident EU or EEA national is exempt for the first two sales on conditions of residence and time (article 150 U II). A property loss is not deductible (article 150 VD I).

Property abatement: the gross gain is reduced by 3% for each year of holding beyond the fifth, 7% for each year beyond the tenth and 10% for each year beyond the fifteenth (article 150 VC I), so a property held twenty years or more is fully abated. For land the abatement is capped at 50% of the gross gain for bare land (a plot with no building reaching 70% of the permitted floor area) from 1 January 2026 by deliberation CT 32-04-2025.

Acquisition cost: the purchase price is increased by the documented purchase costs and works, and the seller can instead add a flat 8% of the purchase price for purchase costs on a building or land (article 150 VB II 3) and a flat 15% of the purchase price for works when no invoices can be produced (article 150 VB II 4).

Exceptional transaction duty: a sale of Saint-Martin property, or of shares in an entity holding it, at a price of EUR 5,000,000 or more pays a duty on the whole price, 15% from EUR 5,000,000 to under EUR 10,000,000 and 20% from EUR 10,000,000. The seller pays the higher of this duty and the property capital gains tax, never both (article 684 I to IV, in the CGI as amended by deliberation CT 39-01-2026 of 5 June 2026).

Declaration: securities gains go on the annual income return, due by 31 May of the following year unless the executive council postpones the date by up to 30 days (articles 170 and 175). Property gains go on the declaration filed at registration of the deed (article 150 VG).