Tourist tax and droit de quai in Saint-Barthélemy: a complete guide
A 5% tourist tax, the droit de quai on imported goods, an embarkation tax: what travelers and villa owners pay in Saint-Barthélemy, based on official texts.
By Sun Beach House
On the invoice for a villa rental in St. Barts, one line appears every time: the tourist tax, 5% of the price of the stay. It has applied since January 1, 2008, following the 2007 change of status that made the island a French overseas collectivity with its own tax system[7][4]. Another, much older tax never shows up on a villa invoice, yet it affects almost everything bought on the island: the droit de quai, established by a mayoral order of May 24, 1879[3].
This guide to the Saint-Barthélemy tourist tax, and to the droit de quai that sits beside it in the Collectivité's budget, is written for two readers. First, the traveler who wants to understand the total cost of a booking. Second, the owner or future buyer who plans to rent out a villa and needs to know what the Collectivité expects of them.
Everything below is based on the texts of the Collectivité de Saint-Barthélemy, its official tourist tax portal and the latest annual report from IEDOM, the French overseas note-issuing institute.
A tax system of its own
Since its change of status in 2007, the Collectivité de Saint-Barthélemy has had fiscal autonomy. It applies its own tax code, the code des contributions, which replaces the French national tax code[4]. The code was created by a resolution of October 30, 2007, and was revised again by the territorial council on September 26, 2024[3].
On January 1, 2012, the island also became an overseas country and territory (OCT, or PTOM in French) in its relationship with the European Union. Since then it has been treated as a third country for customs purposes, which allows it to keep its own droits de quai[4].
IEDOM sums up the logic of the system: taxation designed around an economic model based on the arrival of tourists and outside investors, including the absence of income tax for tax residents[4]. The rules that concern buyers are covered in our article on Saint-Barthélemy's tax status.
Three revenue streams dominate the Collectivité's budget. In 2024 they accounted for[4]:
| Revenue | Share of taxes collected in 2024 |
|---|---|
| Land registration tax and registration duties | 38.5% |
| Droit de quai | 22.8% |
| Tourist tax | 14.9% |
The Saint-Barthélemy tourist tax: rate, basis and exemptions
A single 5% rate
The Collectivité has introduced a tourist tax calculated "on the actual price" across its whole territory[2]. The rate is 5% of the actual price of the stay, meaning the price excluding ancillary services, in particular meals, regardless of the number of guests or the type and category of accommodation[1]. It is therefore not a flat fee per person per night: a six-bedroom villa and a studio are taxed at the same percentage.
The rate is the same whether the stay is sold in euros or in dollars[1].
Who pays, and who is exempt
Article 123 of the code des contributions applies to people staying in paid accommodation on the Collectivité's territory. Two categories are exempt[1][2]:
- tenants who hold a seasonal employment contract and work on the island;
- people who hold a rental agreement of more than six months.
Every type of accommodation is covered as long as the stay is paid for, whether or not the host is a professional[2].
When it is collected
The tax is charged at the rate in force at the time of the stay, not at the date of booking or payment of the rent. It must be collected before the guests leave, even if payment of the rent is deferred[2]. It appears on the invoice separately from the price of the accommodation[2].
A worked example
The Collectivité's official guide takes the example of a stay costing €756 excluding ancillary services: the tax comes to 756 × 5 / 100, or €37.80. The same calculation applies to a stay invoiced at USD 756, giving USD 37.80 in tax[1].
As an arithmetic illustration only (fictitious amount), a rental invoiced at USD 20,000 per week excluding ancillary services would carry USD 1,000 in tourist tax.
On a Sun Beach House booking
Our rates are quoted per week, in US dollars. Unless otherwise stated, they include neither the 5% tourist tax nor the 10% service fee. The tax is collected on behalf of the Collectivité and is payable on arrival[8]. The details are set out in our booking terms and conditions, and every listing in our selection of villas for rent shows the weekly rate before tax.
What the tourist tax brings in
According to IEDOM, the tourist tax exceeded €15.8 million in 2024, a slight decrease (-0.5%) after the 2023 record. Hotels contributed 57.5%, or about €9.1 million, and villa rentals the remaining 42.5%[4]. The figures presented to elected officials during the budget policy debate of February 2025 put the 2024 total at €15.3 million[6]: depending on the source, the order of magnitude remains around €15 million a year.
This revenue follows visitor numbers. Le Journal de Saint-Barth reports 312,793 visitors in 2024, up 6.8% on the year, and 203,592 travelers through the airport[5]. Conversely, in 2018, the year after Hurricane Irma, the Collectivité collected only €2.5 million, compared with an average of €7.5 million a year between 2015 and 2017[4].
Since 2010, the tourist tax has represented on average about 10% of the Collectivité's tax revenue[4].
The droit de quai: a tax on goods, not on passengers
The name is misleading: in Saint-Barthélemy, the droit de quai (literally "quay duty") does not target travelers who disembark, but goods that enter the island.
The rates
Article 13 of the code des contributions sets the droit de quai at[3][4]:
| Goods imported by sea or air | Rate (ad valorem) |
|---|---|
| Goods and property in general | 5% |
| Motor vehicles | 8% |
| Goods vehicles over 14 tonnes | 30% |
The basis is the customs value, meaning the price actually paid for the goods, to which loading and handling costs related to transport are added in particular[3]. The code also provides a scheme that allows goods intended for re-export without modification to be brought in, with authorization, under full or partial exemption[3].
What it brings in
In 2024, droits de quai reached €23.3 million, down 4.9% on the year but 27.9% above their 2019 level. The same year, 1,020 cargo ships called at the commercial port of Gustavia[4]. Le Journal de Saint-Barth reports the same decrease, from €24.5 million to €23.3 million[6].
What it means for you
For travelers, the droit de quai is invisible: it is already built into the price of goods sold on the island. For an owner who furnishes, equips or renovates a villa, it becomes a budget line in its own right: imported furniture, materials or a vehicle are subject to the rates above. It is a point to factor in from the start of a purchase project, as we explain in our guide to buying a villa in Saint-Barthélemy.
What passengers pay: the embarkation tax
The tax that actually concerns passengers is the embarkation tax, listed among the port and airport taxes of the code des contributions. According to IEDOM, every passenger over the age of two, except in the case of medical evacuation, pays €5 for any journey departing from the island, by sea or by air[4].
The other port and airport taxes target the ships and aircraft themselves: port dues for commercial vessels, cruise ships and ferries, mooring tax, and charges linked to aircraft movements and parking[3][4]. They apply to the vessels and aircraft, not to each passenger.
Owners: renting out your villa as a furnished tourist rental
If you own a villa and wish to offer it as a short-term rental, the Collectivité imposes several obligations.
Prior declaration
Anyone who offers a furnished tourist rental (villa, apartment, studio) or a guest room to short-stay visitors must first declare it to the Collectivité, through the online service or at the tourist tax office. A 13-digit registration number is then assigned, and online rental platforms are required to ask for it before publishing a listing[1][2].
The declaration states the identity of the declarant (or the SIRET number for a company), the address of the property and its status, the type of accommodation, and the number of rooms and beds. Any change requires a new declaration[2].
Failure to make the prior declaration is subject to an administrative fine, which may be imposed as many times as there are properties concerned[3].
Collect, declare, pay
The cycle is monthly[2]:
- The host records each stay on the platform: dates, price and, for information, the number of guests.
- The host validates the register before the 15th of the following month; a month without rentals requires a zero declaration.
- The host pays the tax no later than the last day of the month following the stay: for example, before January 31 for taxes collected in December.
The declaration can be made in euros or in dollars, but payment is always made in euros, after applying the official chancellery exchange rate in force[1][3]. Payment can be made by check to the order of the Trésor public, by bank transfer or online[2].
When the rental goes through an online platform, the platform may collect the tax; the host and the collector remain jointly liable for the declaration and payment[2].
Frequently asked questions
How much is the tourist tax in Saint-Barthélemy? 5% of the actual price of the stay, excluding ancillary services such as meals, regardless of the number of guests or the type of accommodation[1].
Is the tourist tax included in villa rates? At Sun Beach House, no: our weekly rates in US dollars exclude the tourist tax (5%) and the service fee (10%), unless otherwise stated[8].
Does the droit de quai apply to travelers? Not directly. It applies to goods imported onto the island[3]. Passengers do, however, pay a €5 embarkation tax on departure, according to IEDOM[4].
Who is exempt from the tourist tax? Employees holding a seasonal employment contract on the island, and tenants whose lease exceeds six months[1].
Does an owner have to declare a month without rentals? Yes. The official portal requires a zero declaration for each month without a stay[2].
Our recommendation
For a stay, keep one simple rule in mind: a villa's weekly rate is increased by the 5% tourist tax, paid to the Collectivité, and, at Sun Beach House, by a 10% service fee. Always ask for a quote that shows both lines before you confirm. For a purchase project, the droit de quai and the declaration obligations are worth costing early, just like registration duties. Browse our villas for sale in Saint-Barthélemy, or contact our team to receive a detailed quote for a stay.
- Collectivité de Saint-Barthélemy — "Guide accueil à destination des hébergements touristiques" (June 2019 edition) — https://comstbarth.taxesejour.fr/portail/document/2444864/download — accessed 10/26/2026 ↩
- Collectivité de Saint-Barthélemy — "Plateforme d'information, de déclaration et de paiement des taxes de séjour" — https://comstbarth.taxesejour.fr/ — accessed 10/26/2026 ↩
- Collectivité de Saint-Barthélemy — "Code des contributions de Saint-Barthélemy", appendix to resolution no. 2024-038 CT of 09/26/2024 — https://actes.eservices-comstbarth.fr/PJ/Deliberation%20CT/Deliberation%20CT_2024/2024_038ct_annexe.pdf — published 09/30/2024 — accessed 10/26/2026 ↩
- IEDOM — "Rapport annuel économique 2024 – Saint-Barthélemy" (2025 edition) — https://www.iedom.fr/IMG/pdf/ra_iedom_2024_ed._2025_-_saint-barthelemy.pdf — published September 2025 — accessed 10/26/2026 ↩
- Le Journal de Saint-Barth — "L'activité touristique bat de nouveaux records en 2024", Jeanne Toutain — https://www.journaldesaintbarth.com/fr/actualites/economie-entreprise/lactivite-touristique-bat-de-nouveaux-records-en-2024-202511061549.html — published 11/08/2025 — accessed 10/26/2026 ↩
- Le Journal de Saint-Barth — "Les élus se réunissent pour débattre des orientations budgétaires" — https://www.journaldesaintbarth.com/fr/actualites/conseil-territorial/les-elus-se-reunissent-pour-debattre-des-orientations-budgetaires-202502271442.html — published 02/27/2025 — accessed 10/26/2026 ↩
- TourMaG — "Saint-Barth : nouvelle taxe de séjour de 5 %" — https://www.tourmag.com/notes/Saint-Barth-nouvelle-taxe-de-sejour-de-5_b787303.html — published 11/30/2007 — accessed 10/26/2026 ↩
- Sun Beach House — "Booking terms and conditions" — https://www.sun-beach-house.com/en/conditions-generales — accessed 10/26/2026 ↩