Martinique

Taxes on Foreigners' Real Estate Rental Income in Martinique

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Tax on property income in Martinique

October 21, 2008

French taxation is ruled by the massive Code Général des Impots (CGI), which is available at Legifrance. A shorter write-up is available at Impots (Tax). For rentals, the net income received by a nonresident is subject to a minimum income tax rate of 20%, unless the taxpayer can prove tha…
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