GF Income Tax
Apply French personal income tax to individuals resident in French Guiana and their ordinary employment, pension, investment, property and self-employment income under the law checked in November 2026. Covers fiscal residence and household assessment, progressive bands, the Guyane tax reduction, salary expenses, micro and actual business regimes, ordinary losses, annual forms, withholding reconciliation, deadlines and sanctions. Use for Guyane impôt sur le revenu, déclaration 2042, salary tax, frais réels, micro-BIC or micro-BNC, unfurnished rent and a move to or from mainland France. Distinguishes income received in 2025 and assessed in 2026 from the future assessment of 2026 income. Links business relief and foreign-income treatment to their owning Guides.
Not yet approved
Built from the law