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regarding the CFAE…
The filing requirements and payment of the CFAE (Annual Flat-Rate Business Tax) owed by all businesses, including real estate investment companies (SCIs) and independent professionals, with their registered office in Saint-Barthélemy or operating a facility engaged in regular business activity within the territory, are due by Tuesday, March 31, 2026. Starting April 1, 2026, a surcharge equal to 80% of the tax amount due will be applied if payment is made after the deadline.
CFAE filing and payment can be completed online (http://www.comstbarth.fr) through March 31. This is done using the login ID, which is the email address provided to the CFAE office. Online filing and payment remain available from April 1 through June 30, with the surcharge applied automatically.
If a business has recently been established, it is essential to ensure that it is properly listed in the registry in order to complete the online procedures.
For further information or to complete all necessary formalities, it is recommended to contact the CFAE office, located in the building of the Multiprofessional Economic Chamber (CEM) at the Elvina Center, 57 Chemin des Sables in Saint-Jean. The office can be reached by phone at 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 CFAE year paid in the transfer description and to send the declaration by email (cfae@comstbarth.fr) so that the payment is recorded and the file updated. It is important to verify that the beneficiary (Public Treasury) is the one specified on the declaration.
In the case of payment by check, the date considered 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 a surcharge will be applied if the payment is made outside the collection period.
For businesses established between January 1 and September 30, 2026, only the fixed portion of 350 euros will be due. It must be paid within 90 days of the declared start date of operations. Businesses established between September 30 and December 31, 2026, will be exempt from the 2026 CFAE.
… of the vehicle tax
The tax on land vehicles must also be paid by March 31. Payment can be made online via the Collectivité’s website (www.comstbarth.fr) by selecting “Online Payment,” or at the vehicle registration office located in Lorient, in cash, by check, or by credit card, as is the case every year. Like the CFAE, on April 1, the vehicle tax will be increased by 80% if it has not been paid on time.
As well as the Waste Disposal Tax
The waste disposal tax (TED) is also due by March 31 to Ouanalao Environnement. As a reminder, the tax amount for individuals remains unchanged at 105 euros per residence. For businesses, the tax amount is determined based on the sector and type of activity. Starting April 1, 2026, any unpaid tax will automatically be increased by 10% plus a 40-euro processing fee. Starting April 1, any unpaid tax will automatically be increased. To pay, you can pay online at www.ecocito.com, by phone at 0590 27 66 64 via remote payment by credit card, or in person at the Ouanalao Environnement public service counters (by credit card or check), open Monday through Friday from 6:00 AM to 11:45 AM and Saturday from 6:00 AM to 10:45 AM.
