+590 06 90 73 13 88·
leilla.lecusson@ll-avocat.com ·
Business Center, Bât. B, rue Henri Becquerel,
97122 Baie-Mahault 
+590 06 90 73 13 88+590 06 90 73 13 88Octroi de mer is a tax specific to the French overseas departments and regions (DROM) of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion Island. It applies to imports and deliveries of goods to these territories.
The tax system applicable to an operation, a business or personal income can sometimes appear complex. In order to simplify access to tax information, we have created a series of infographics providing a clear, concise overview of a number of tax systems. These include, for example, taxes on the transfer of assets, tax reductions and credits, and VAT.
Taxation in the French overseas territories differs from that in mainland France. We invite you to discover a series of infographics dedicated to these differences, such as the reinforced usucapion, tax exemption and the general consumption tax.
