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Country guide
Martinique
Martinique is a French territorial collectivity governed by Article 73 of the Constitution and exercises the powers attributed to an overseas department and region. French TINs apply. No Martinique-specific TIN system was found.
TIN status
No separate local TIN format is published for validation.
- 1 The OECD France TIN guidance lists separate overseas TIN cases for New Caledonia, Saint Barthélemy, and Saint Martin, but not for Martinique.
- 2 Businesses in Martinique are subject to French business taxation, with DOM-specific tax rules where applicable.