France: VAT exemption lists for Guadeloupe, Martinique, and Réunion

New VAT exemption regime enacted under the 2025 Finance Act and effective March 1, 2025, until December 31, 2027

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october 27, 2025

The tax authority in July 2025 issued updated lists of goods eligible for value added tax (VAT) exemption upon importation into Guadeloupe, Martinique, and Réunion.

A new VAT exemption regime enacted under the 2025 Finance Act and effective March 1, 2025, until December 31, 2027, introduced a common VAT-exempt goods list for all three overseas departments of Guadeloupe, Martinique, and Réunion, as well as specific lists for each.
 

For further information, contact a KPMG tax professional in France:

Marie-Pierre Hôo | mhoo@kpmgavocats.fr

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