French Guiana

{"ftc_utility":"high","fbar_trigger_notes":"US expats in French Guiana will typically hold accounts at local banks such as BNP Paribas Guyane or Credit Agricole. Any account exceeding $10,000 in aggregate at any point during the year triggers FBAR filing (FinCEN 114). French bank accounts are also reportable on Form 8938 if applicable thresholds are met. French banking system participates in FATCA reporting.","ftc_utility_reason":"French Guiana applies French income tax at rates up to 45% plus 17.2% social charges on various income types. For US expats who do not claim FEIE, foreign tax credits on French taxes paid can substantially offset US tax liability. Even FEIE users may benefit from FTC for income above the exclusion limit. The high French tax burden generally makes FTC more valuable than FEIE for higher earners.","presence_day_count_notes":"French Guiana is an EU overseas territory and is part of France. There is no visa requirement for US citizens for stays up to 90 days under the Schengen framework, but French Guiana is not in the Schengen Area - it is an outermost region of the EU with different entry rules. US citizens may reside long-term by obtaining a French long-stay visa (visa de long sejour) and a carte de sejour. The 330-day physical presence test is practically achievable for a legal resident. Days in metropolitan France or other French territories count toward the 330 days only if outside the US.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0.3,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by French Guiana tax residents is generally included in French taxable income at progressive rates up to 45%, plus social contributions. Treaty provisions may limit French taxation rights depending on the source country. A 10% deduction applies to pension income before applying the scale, capped at approximately 4,321 EUR per year (2024 figure).","tax_rate":null,"locally_taxed":true},"social_security":{"notes":"Under the US-France tax treaty, US Social Security benefits paid to a resident of France (including French Guiana) are taxable only in the US. France does not tax US Social Security income of residents who benefit from the treaty. The US-France totalization agreement also prevents double Social Security taxation on employment income.","locally_taxed":false,"treaty_protection":true},"roth_distributions":{"notes":"The 2009 protocol to the US-France treaty explicitly recognizes Roth IRAs as pension plans for treaty purposes. Qualified Roth distributions are generally exempt from French tax for US citizens resident in France/French Guiana under the treaty, mirroring US treatment. Non-qualified distributions could be treated differently and should be reviewed.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"The US-France tax treaty (1994, as amended) applies to French Guiana. Under the treaty, US pension and retirement distributions are generally taxable only in the US if the recipient is a US citizen or US-source retiree, but French residents receiving US retirement income may owe French tax with a credit for US taxes paid. Treaty Article 18 covers pensions; Article 29 addresses US citizen residents in France. French progressive rates (up to 45% plus social charges) apply to amounts not sheltered by the treaty. In practice, a US expat resident in French Guiana should seek individual treaty analysis, as French Guiana applies the US-France treaty in full.","tax_rate":null,"locally_taxed":true,"treaty_protection":true}}

{"rate":0.3,"notes":"French Guiana is an integral part of France and applies French tax law. Capital gains on securities are taxed at a flat rate of 30% (the prelevement forfaitaire unique, or PFU), which includes 17.2% social contributions. Real estate gains are taxed at 19% plus 17.2% social charges, with abatements for holding period.","details":{"tax_type":"Capital Gains Tax","country_name":"French Guiana","country_iso_code":"GUF","source_references":["French Direction Generale des Finances Publiques (DGFiP)","French CGI (Code General des Impots)","service-public.fr"],"last_verified_date":"2026-06-03","general_description":"As a French overseas department (departement d'outre-mer), French Guiana applies French national tax law in full. Capital gains on movable assets (securities, shares) are subject to the PFU at 30% (12.8% income tax component plus 17.2% social contributions). Taxpayers may elect to apply the progressive income tax scale instead if more favorable. Real estate capital gains are taxed at 19% income tax plus 17.2% social charges, with hold-period abatements reducing the taxable base after 5 years and full exemption after 22 years (income tax) and 30 years (social charges). The principal residence is exempt.","corporate_capital_gains":{"rate":0.25,"tax_treatment":"Taxed as ordinary corporate income at the standard French corporate rate of 25%. Long-term capital gains on qualifying shareholdings (participation exemption) may be 88% exempt, resulting in an effective rate of approximately 3.1% on qualifying disposals."},"individual_capital_gains":{"rate":0.3,"tax_treatment":"Securities gains taxed at PFU of 30% (12.8% + 17.2% social charges). Real estate gains taxed at 19% + 17.2% social charges with holding-period abatements. Principal residence exempt. Taxpayers may elect the progressive scale for securities gains."}}}

{"notes":"French Guiana applies French dividend tax rules. Dividends received by individuals are subject to the PFU at 30% (12.8% income tax plus 17.2% social contributions) by default. Taxpayers may elect taxation under the progressive income tax scale, in which case a 40% abatement applies to the gross dividend before it enters the scale. A withholding of 12.8% is levied at source and credited against the final tax liability. Dividends paid to non-residents are subject to a 30% withholding tax (or reduced treaty rate where applicable).","rates":[{"rate":0.3,"type":"flat","notes":"Default PFU rate for resident individuals: 12.8% income tax + 17.2% social contributions."},{"rate":0.128,"type":"withholding","notes":"Withholding at source for residents, credited against PFU liability."},{"rate":0.3,"type":"withholding","notes":"Standard withholding on dividends paid to non-residents absent a tax treaty."}]}