Professionals in Saint-Martin are entering the final stretch to declare their License fees and their patent contributionsInitially set for June 30, the campaign has been extended until July 15, 2026, following a late distribution of declaration forms, in order to allow more time for companies to complete their formalities.
The License Fee and the Patent Contribution constitute direct taxes due each year by professionals, whether they carry out their activity as a natural or legal person in the territory of Saint-Martin. The license fee includes a fixed portion of €300 per year.This is supplemented by an amount calculated according to the surface area of the business premises (€5 per m2), up to a limit of €2.500 for the same activity. Certain professions remain exempt from these contributions, notably farmers, livestock breeders, fishermen, artists, and road passenger transport operators.
The application must be accompanied by payment of the license fee and a deposit equal to 50% of the Business License Tax. The balance of the latter must be paid no later than [date]. November 30, 2026Declarations must be filed before the July 15 nearby Saint-Martin Public Finance Centerwhich remains available to professionals for any information relating to the terms of declaration and payment.
Information: Tax Department – 0590 29 25 71 or 0590 87 71 75
Debt Collection Department – 0590 29 06 26
