French Guiana is an overseas department and region of France, on the north Atlantic coast of South America in the Guyanas. It borders Brazil to the east and south and Suriname to the west. Its 83,534 km2 (32,253 sq mi) area has a very low population density of only 3.4 inhabitants per square kilometer (8.8/sq mi), with half of its 281,612 inhabitants in 2018 living in the metropolitan area of Cayenne, its capital. By land area, it is the second-largest region of France and the largest outermost region within the European Union. Since 1981, when Belize became independent, French Guiana has been the only territory of the mainland Americas that is still part of a European country.

Capital: Paris

Currency: EUR

Timezone: UTC-3

Corporate tax rate: Tax rates of France apply.

Personal tax rate: 20-30% Special rules for citizens of France.

Capital gains tax: according to personal/corporate tax rate%

VAT: N/A

Tax residence: 183 days rule: world income is taxed with some exceptions. – Special rules for citizens of France.

CFC Rules: Yes – CFC rules of France apply.

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