Until March 31 to pay the CFAE

The year is beginning, and the Collectivité reminds everyone that it is time to pay local taxes. The annual flat-rate business tax (CFAE) is payable by all businesses, including real estate investment companies (SCI) and independent professionals, that have their registered office in Saint Barthélemy or have an establishment conducting regular business in the territory. This applies regardless of the business's purpose or legal form.
The amount of the CFAE consists of a fixed portion and a portion proportional to the number of employees declared by the company in its social security declaration as of December 31, 2025. The Collectivité recommends attaching this declaration to the staff list. The fixed portion amounts to €350 and the variable portion is set at €100 per employee.
The CFAE is due for the year 2026, starting on January 1 and payable no later than March 31 of the same year. From April 1, 2026, a surcharge equal to 80% of the amount of the tax due will be applied if payment is made after the deadline.
The CFAE declaration and payment formalities can be completed online (http://www.comstbarth.fr) from January 1 to March 31. This is done using the login ID, which is the email address that was provided to the CFAE service. They remain effective online from April 1 to June 30, with the surcharge applied automatically.
If a company has been recently created, it is essential to ensure that it is listed in the file in order to complete the procedures online.
For further information or to complete all the formalities, it is recommended that you contact the CFAE office, located in the Chamber of Commerce and Industry (CEM) building at the Elvina Center, 57 Chemin des Sables, Saint-Jean. The office can be reached by telephone on 0590 29 05 49.
In the case of payment by bank transfer, the date used will be the value date on the deposit account opened with the Public Treasury. It is essential to include the SIRET number and the year of CFAE paid in the transfer description and to send the declaration by email (cfae@comstbarth.fr) so that the payment can be taken into account and the file updated. It is important to check that the beneficiary (Public Treasury) is the one specified on the declaration.
In the case of payment by check, the date used will be the date of receipt of the check, subject to its clearance. If the check is rejected, this date cannot be taken into account and the surcharge will be applied if the adjustment occurs outside the collection period.
For companies created between January 1 and September 30, 2026, only the fixed portion of €350 will be due. It must be paid within 90 days of the date of commencement of declared activity. Companies created between September 30 and December 31, 2026 will be exempt from the 2026 CFAE.