French Guiana

Accounting and tax skills

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8 skills

GF Social Contributions

French Guiana PayrollTax year 2026

French Guiana compulsory social contributions for calendar year 2026. Covers ordinary private employees and employers, social ceilings, CSG and CRDS, mandatory complementary pensions, national employer relief and the three LODEOM schedules with their Guyane eligibility conditions. Also covers ordinary artisan, trader and non-regulated liberal self-employed contributions, the reformed common social base, DOM startup exemption and later abatements, micro-social rates and payment and correction workflows.

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GF Income Tax

French Guiana Income TaxTax year 2026

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.

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GF Import Octroi And VAT

French Guiana VAT / GSTTax year 2026

Apply French Guiana VAT non-application and octroi de mer to ordinary goods imports and local production in 2026. Covers customs-value and local-price bases, the enacted July tariff, separate external and internal OM and OMR columns, producer liability threshold, relief evidence, input deductions and DOMINO-NG quarterly filing. Use when a VAT-free invoice is mistaken for a tax-free import, when choosing a tariff column or reconciling customs and producer returns. Includes two verified product rows and recomputing import-versus-local examples. Does not determine every classification, origin preference, valuation dispute or earlier tariff; space-sector partial relief has its own linked Guide.

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GF Transfer Pricing

French Guiana Transfer PricingTax year 2026

Apply French transfer-pricing law to businesses and permanent establishments in French Guiana during 2026. Covers the substantive article 57 profit adjustment, related-party evidence, the distinct annual 2257-SD declaration and master/local-file documentation tests, group extensions, deadlines and documentation sanctions. Use for Guyane related-party services, imports, loans, management fees, arm’s-length pricing, French transfer-pricing thresholds and audit documentation. Explains why a local entity below a financial threshold may still be caught through its group and why filing thresholds do not exempt its prices from substantive review. Includes recomputing adjustments and a reporting-boundary case. Special financial, intangible, APA, Amount B and country-by-country work requires separate current-law analysis.

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GF Space Sector Octroi

French GuianaTax year 2026

Apply the narrow French Guiana space-sector partial octroi relief from August 2026 under AP-2026-56 and AP-2026-57. Covers residual external OM, continuing OMR, cumulative activity and goods-annex conditions, own exclusive operational use, service operators, alternative uses, ordinary logistics exclusions and prohibition on combining exemptions. Use with the parent import and VAT Guide to test a proposed launch-equipment import before declaring. Includes the verified NAF and mast entry, corrected enacted-annex link, a recomputing tax example and an eligibility decision. Does not treat every space supplier as eligible or claim a complete classification crosswalk; precise goods, use and customs evidence remain essential.

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GF Cross Border Tax

French Guiana Cross-BorderTax year 2026

Determine French Guiana cross-border income-tax exposure under French law in 2026. Covers French tax residence, Guyane-source income, non-resident minimum-tax rules, move-year returns, foreign income and treaty-relief routing. Separates income-tax territory from the VAT and octroi borders and demonstrates territorial applicability with the actual France-Brazil treaty. Use for Guyane resident abroad, non-resident French Guiana income, cross-border employment, Brazil short stays, permanent establishment, foreign-tax credit and 2047 reporting. This is a residence and source decision workflow, not a blanket treaty-rate table. Includes ordinary non-resident wage, service, royalty and dividend withholding. Exit-tax filings and specialist pensions or offshore income require the separately identified current-law work.

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GF Payroll

French Guiana PayrollTax year 2026

French Guiana employer payroll and wage income tax withholding for calendar year 2026. Apply the DGFiP rate or the correct Guyane default withholding table, distinguish taxable net pay from cash net pay, process short contracts, and report and pay through DSN. Covers first-hire registration, actual DSN field identifiers, rate feedback, corrections, monthly and quarterly payment conditions, and ordinary withholding and declaration penalties.

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GF Corporate Income Tax

French Guiana Corporate TaxTax year 2026

Apply French corporate income tax to ordinary companies and permanent establishments carrying on business in French Guiana in 2026. Covers entities subject to IS, French territorial profit, normal and small-company rates, expense adjustments, depreciation, provisions, finance-cost limits, loss carry-forward and carry-back, the conditional Guyane ZFANG profit allowance, electronic results returns, instalments, final payments and sanctions. Use for Guyane impôt sur les sociétés, SAS or SARL tax, déclaration 2065, 2571 and 2572, business tax losses and article 44 quaterdecies. Separates tax relief from the Guyane personal income-tax reduction and from octroi. Includes capital-payment eligibility and capped-relief examples. Special holding, consolidated-group, investment-incentive and large-group regimes require their own current-law workpapers.

Not yet approved

Built from the law