Mayotte is an insular department and region of France. It consists of the main island, Grande-Terre (or Maore), a smaller island, Petite-Terre (or Pamanzi), and several islets around these two. The archipelago is located in the northern Mozambique Channel in the Indian Ocean off the coast of Southeast Africa, between northwestern Madagascar and northeastern Mozambique. The department status of Mayotte is recent and the region remains the poorest in France. Mayotte is nevertheless much more prosperous than the other countries of the Mozambique Channel, making it a major destination for illegal immigration.
Since 2014, Mayotte is part of the EU classified as an outermost region.
Capital: Dzaoudzi (Paris)
Corporate tax rate: 33.33%
Personal tax rate: 14-45%
Capital gains tax: 19%
Tax residence: One is considered a tax resident of France if time spent in France exceeds the time spent in any other country in a calendar year. World income is taxed.