Martinique is an insular region of France located in the Lesser Antilles in the eastern Caribbean Sea, with a land area of 1,128 square kilometers (436 sq mi) and a population of 385,551 inhabitants as of January 2013. Like Guadeloupe, it is an overseas region of France, consisting of a single overseas department. One of the Windward Islands, it is directly north of Saint Lucia, southeast of the Greater Antilles, northwest of Barbados, and south of Dominica.
As with the other overseas departments, Martinique is one of the eighteen regions of France (being an overseas region) and an integral part of the République française (French Republic). As part of France, Martinique is part of the European Union, and its currency is the euro. The official language is French, and virtually the entire population also speaks Antillean Creole (Créole Martiniquais).
Corporate tax rate: 15%
Personal tax rate: 0-40%
Capital gains tax: 16% for EU residents, 33,3% for non-EU residents
Tax residence: 183 days rule: world income is taxed with some exceptions.