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MQ Tax 2023

Martinique Tax Tables 2023 - Tax Rates and Thresholds in Martinique

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This page contains the tax table information used for the calculation of tax and payroll deductions in Martinique in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ MQ, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Martinique or would like to add to or suggest amendments to the information herein then please contact us.

Martinique Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Martinique are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Martinique Tax Calculator 2023.

Martinique Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 10,777.00
11%Income from $ 10,777.01 to $ 27,748.00
30%Income from $ 27,748.01 to $ 78,570.00
41%Income from $ 78,570.01 to $ 168,994.00
45%Income from $ 168,994.01 and above
Martinique Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
30%Flat rate on all taxable income

In Martinique, as it is an overseas department of France, social security contributions made by employees are deductible from their gross income for the purpose of calculating taxable income. This aligns with the French taxation system, allowing individuals to deduct their part of the social security contributions when declaring their income tax. This provision helps in reducing the taxable base of the employee, potentially lowering the overall income tax liability and providing a financial relief aligned with the principles of social solidarity and welfare inherent in the French social security system.

Martinique Social Security and Payroll Deduction Rates in 2023

In Martinique, being an overseas department of France, the social security and payroll deduction system closely follows the French model. This comprehensive system is designed to provide coverage for health, family benefits, pensions, and employment injuries, among others. Contributions are made by both employers and employees, funding a wide range of social welfare programs.

Employee Social Security in Martinique

Martinique Employee Social Security Rates and Thresholds in
RateThresholdTaxable Income Threshold
6.9%$ 40,524.00Old-age insurance
0.4%All IncomeOld-age insurance
9.2%All IncomeSocial security surcharge (Contribution sociale généralisée (CSG))
0.5%All IncomeSocial security debt reimbursement contribution (Contribution pour le remboursement de la dette sociale (CRDS))
3.15% $ 1.00 to $ 40,524.00Supplementary pensions (Agirc-Arrco scheme) Bracket 1
8.64%$ 40,524.00 to $ 324,192.00Supplementary pensions (Agirc-Arrco scheme) Bracket 2
0.86% $ 1.00 to $ 40,524.00CEG (Overall balance contribution)
1.08%$ 40,524.00 to $ 324,192.00CEG

Employer Social Security in Martinique

Martinique Employer Social Security Rates and Thresholds in
7%All IncomeHealth, maternity, disability, death
0.3%All IncomeAutonomy solidarity contribution (Contribution solidarité autonomie)
8.55%$ 40,524.00Old-age insurance (with upper limit)
1.9%All IncomeOld-age insurance
3.45%All IncomeFamily benefits
4.05%$ 162,096.00Unemployment
0.15%$ 162,096.00AGS (Wage Guarantee Insurance Association)
4.72% $ 1.00 to $ 40,524.00Supplementary pensions (Agirc-Arrco scheme) Bracket 1
12.95%$ 40,524.00 to $ 324,192.00Supplementary pensions (Agirc-Arrco scheme) Bracket 2
1.29% $ 1.00 to $ 40,524.00CEG (Overall balance contribution)
1.62%$ 40,524.00 to $ 324,192.00CEG

Martinique VAT Rates in 2023

VAT rates for Martinique are reviewed annually, you can use the VAT Calculator to calculate VAT due in Martinique or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Martinique VAT Rates
VAT RateVAT Description
1.05%Reduced Rated
2.5%Reduced Rate
8.5%Standard Rate

Historic Tax Tables supported for Martinique

The following tax tables are supported by iCalculator™ MQ as part of the suite of free tax tools we provide for Martinique.