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Contribution Forfaitaire Annuelle Des Entreprises (CFAE)
The Collectivité de Saint-Barthélemy reminds us that the Contribution Forfaitaire Annuelle des Entreprises (CFAE) is payable by all companies, including SCIs and self-employed professionals, headquartered in Saint-Barthélemy or with an establishment carrying on regular business in the territory, whatever their purpose or legal form.The CFAE is payable by all companies, including SCIs and the self-employed, headquartered in Saint-Barthélemy or having an establishment regularly operating in the territory, whatever their purpose or legal form. The amount of the CFAE is made up of a fixed portion (350 euros) and a portion proportional to the number of company employees declared in the Nominative Social Declaration on December 31, 2024 (100 euros per employee).
For the year 2025, the CFAE is payable from January 1, by March 31 of the same year. From April 1, 2025, a surcharge equal to 80% of the amount of tax due will be applied if payment is made outside this period. The CFAE can be declared and paid online via the local authority's website until March 31, 2025. They remain effective online from April 1 to June 30, 2025, with automatic application of the surcharge.
If your company has recently been set up, please ensure that it is listed in the file if you wish to complete your formalities online.
For further information or to complete your CFAE formalities, please contact the CFAE office, located in the CEM building (Chambre Économique Multiprofessionnelle) building at the Centre Elvina, 57 Chemin des Sables, Saint Jean, or by telephone (0590 29 05 49).
In the case of payment by bank transfer, the date used will be the value date on the Funds Deposit account opened with the Public Treasury. It is imperative to enter your Siret number + the year of CFAE paid, in the wording of the transfer and to send your declaration by e-mail to cfae@comstbarth.fr so that your payment is taken into account and your file updated. It is important to check that the beneficiary (Trésor Public - CFAE) is the one specified on the declaration. In the case of payment by cheque, the date used will be the date of receipt of the cheque, provided it has been cashed. If your cheque is rejected, this date cannot be taken into account, and the surcharge will be applied if the adjustment is made outside the collection period.
For businesses set up between January 1 and September 30 2025, only the fixed portion of 350 euros will be due; this sum must be paid within 90 days of the declared start of activity. Companies set up between September 30 and December 31, 2025 will be exempt from CFAE 2025.
Declaratory automobile tax
In addition, all owners of a vehicle registered in the collectivity? must pay all their taxes for the year 2025 until March 31, 2025. This is a "declarative" tax; no invoice is issued as a reminder.
Like the CFAE, it must be paid by midnight on March 31. Payment can be made over the Internet, via the Collectivité? website (www.comstbarth.fr), by pointing to "Online payment". The online payment interface opens automatically. Simply point to OK and read and follow the instructions. An e-mail address is required to obtain your payment receipt. It is also possible to pay this tax directly at the registration office located in? Lorient, in cash, by check or by credit card as every year.
Following the example of the CFAE, on April 1, the vehicle tax will be increased to? up to 80% if it has not been paid on time.
Please note: The tax code was amended in September 2024 for electric 2-wheel vehicles. They were previously exempt from car tax but are now taxed up to 30 euros.
Waste disposal tax
Ouanalao Environnement has also launched a campaign to collect the waste disposal tax (TED). The TED is instituted by the Code des Contributions Article 139 Chapter 15 of the Collectivité de Saint-Barthélemy. This tax is also payable from January 1, 2025. It must be paid before March 31, 2025. As a reminder, the amount of the tax for individuals remains unchanged at 105 euros per dwelling. For professionals, the amount of the tax depends on the sector and type of activity. From April 1, 2025, any unpaid tax will be automatically increased by 10%, plus a 40-euro handling fee.
Payment can be made online at https://ouanalaoenvironement.ecocito.com, or by bank transfer (the bank details are shown on your invoice), by telephone on 0590 27 66 64 for distance selling (VAD by credit card) or directly at the Ouanalao Environnement counters in Public (by credit card or cheque) open Monday to Friday from 6am to 11:45am and Saturday from 6am to 10:45am. Ouanalao Environnement reminds you that in order to contribute to the respect of the environment, no duplicate invoices will be reprinted.ation of a new company, it is important to make sure that you are listed in their database.
Fee for anchorage in Grand Cul de Sac lagoon
Owners of vessels moored in the Grand Cul-de-Sac lagoon are invited to come to the Agence Territoriale de l'Environnement to renew their contract of use for their mooring and pay the related fee between January 03 and March 31, 2025.
To do this, you'll need to make an appointment by calling 0590 27 88 18, and bring your current insurance certificate for 2025 and a means of payment (bank transfer, cheque, cash or credit card).
For contracts not renewed by March 31, 2025, the fee due will be increased by 80% until May 30, 2025.
After this date, vessels may no longer be present in the Grand Cul-de-Sac lagoon, and the berth will be reallocated.
As a reminder, the ATE is located at Fort Gustaf, below the lighthouse, on the site of the former weather station.
