Guadeloupe
Guadeloupe is an overseas department of France, and so French tax rules apply. Income tax rates are progressive and at up to 40%. Capital gains tax is 16% for EU residents and 33⅓% for non-EU residents. Inheritance tax is charged at rates of up to 60% depending on the relationship of the donor and donee, and French inheritance laws apply.
Corporation tax is charged at 33⅓%. IBCs are not permitted.
VAT is applied on the same basis as for mainland France, but at a reduced rate of 8½%.
Guadeloupe is covered by France’s extensive tax treaty and tax information exchange agreement network.
