MARIGOT: --- The Collectivité of Saint-Martin and the Centre des Finances Publiques are informing taxpayers that income-tax notices covering revenue earned during 2025 are currently being distributed.
Taxpayers have until October 2, 2026, to pay their 2025 income tax without incurring an additional charge.
Anyone who has not received an assessment notice by September 15, 2026, must request a duplicate exclusively by email from the Centre des Finances Publiques of Saint-Martin. A copy of an identification document must be attached to the request.
Requests should be sent to:
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The subject line must state: “Demande de duplicata d’avis impôt sur le revenu + ISMIR tax number + surname and first name.”
The income-tax assessment is prepared using the taxpayer’s income declaration. It provides official confirmation of the income declared to the tax authorities.
The notice includes:
- The income declared;
- The number of family-quotient shares;
- The reference taxable income;
- The person’s tax status as a tax resident, equivalent resident, or non-resident;
- The tax collection date of August 18, 2026;
- The payment deadline of October 2, 2026;
- The amount of tax calculated; and
- Any remaining balance due or refund after accounting for previously paid provisional installments.
Taxpayers are strongly advised to keep their assessment notices because they are often required when conducting business with public and private institutions, including social-service agencies, family-allowance offices, the Préfecture, banks, and notaries. Provide a copy whenever proof of income or tax status is requested.
When an assessment notice shows an outstanding balance, bank transfer is the preferred payment method. The Treasury’s banking information appears on the assessment notice.
To ensure that the payment is correctly identified, the bank-transfer description must include the taxpayer’s ISMIR tax number, “IR 2026,” surname and first name.
The Collectivité reminded residents that income tax helps finance local public policies and contributes directly to the development of Saint-Martin. Taxpayers are therefore urged to meet the October 2 deadline.