Page 90 - Caribbean-Central America Profile 2018

GUADELOUPE

CARIBBEAN-CENTRAL AMERICA PROFILE 2018

Official Name: Department of Guadeloupe
Capital: Basse-Terre
Nationality: Guadeloupian(s)
Official Language: French
Population Total (millions): 0.47 (2016 est.)
GUADALOUPE Size: 657 square miles
Currency: Euro (EUR)
Internet Domain: .gp
International Dialling Code: 1 590
Electricity: 220 volts / 50 cycles
REGION
GUADELOUPE

COUNTRY OVERVIEW INVESTMENT INCENTIVES
q Guadeloupe is an overseas THE WORLD TRADE CENTER COMPLEX
department of France. Inaugurated in 1994 as the logistical heart of the International Trade Zone, the World Trade Center
Complex is also the nerve center of the Euro Caribbean Activity Complex (CECA), which includes Pôle
q It comprises of five islands: Caraïbes Airport, the Port of Pointe-à-Pitre, and manufacturing and trade zones. This complex offers to
Basse-Terre, Grande-Terre, investors on a single site, all the necessary economic tools for the expansion of their business into the
La Désirade, Les Saintes and
Marie-Galante. Caribbean, the Americas, or Europe.
q The butterfly-shaped Grand- The International Trade Zone occupies 38 hectares in the immediate vicinity of the Jarry terminal and
Terre and Basse-Terre are the includes a free warehouse area—which allows companies with offices here to store merchandise tax- and
two main islands. duty-free—an Industrial Park; 12 hectares for storing gas and petroleum products and producing energy;
and the World Trade Center Complex.
q The capital is Basse-Terre on
Basse-Terre, but the principal World Trade Center Complex
commercial centre is Point-à- Pointe à Pitre Jarry
Pitre. Trade Zone International
97122 Baie Mahault
Guadeloupe
Tel: 05 90 25 06 28
Fax: 05 90 25 06 29

TAXES
• Corporate tax applies automatically to sociétés anonymes, sociétés par action simplifiées, sociétés
a responsabilité limitée, sociétés en commandite par actions, and some co-operatives. Corporation
tax may also apply to other bodies, such as sociétés civiles, and even to sociétés de personnes
(partnerships), according to the nature of their business.

• For enterprises of less than €7,630,000 turnover and with profits of less that €38,120, corporation tax
on profits is 15%. Such corporations also do not pay the social contribution on profits. However, with
some exceptions, if a company owns real estate in France, it will have to pay a 3% annual tax based
on the property’s market value.
• Companies domiciled in France which pay corporation tax can recoup 100% of investments in the
overseas departments and territories as tax rebate, if they invest in new productive investments lasting
at least five years in industry, fishing, the hostelry business, tourism, new energy sources, audiovisual
information services, BTP, du transport et de l’artisanat. This can include property investments if,
again, they are subject to a rental contract of at least five years.

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