MARIGOT:--- The Collectivité de Saint-Martin is amending the General Tax Code to update old provisions and reduce environmental pollution. From July 1, 2025, a tax on carbon dioxide (CO2) emissions will be levied when vehicles are registered.
Currently, the cost of vehicle registration is calculated solely on the basis of horsepower. In accordance with the provisions of article 1585 J of the Saint-Martin General Tax Code (CGIsm), the cost of a vehicle registration certificate is calculated on the basis of the following scale:
- 36€ / horsepower for vehicles less than 10 years old;
- 18€ / horsepower for vehicles over 10 years old.
For 2 or 3-wheelers:
- Free for engines under 125cc;
- 18€ for 125cc vehicles under 10 years old;
- 9€ for 125cc over 10 years old;
- 36€/ horsepower for engines over 125cc.
This scale has never been modified since its introduction in 2015.
Updating these provisions is essential to meet a triple objective:
- Update the rate applied,
- Integrate an environmental dimension linked to COM taxation,
- Help preserve the Collectivité's financial autonomy.
From July 1, 2025, a tax on carbon dioxide (CO2) emissions will be levied on the registration of vehicles on the territory of the Collectivité de Saint-Martin, and on all vehicle sales and imports.
The amount of the tax is equal to a rate per vehicle, determined on the basis of carbon dioxide emissions using the scale for the year in which the vehicle is registered.
Up to one vehicle per beneficiary is exempt:
1- Any vehicle adapted to accommodate a wheelchair;
2- Any vehicle owned by a person holding a “mobilité inclusion” card bearing the “invalidité” mention mentioned in article L. 241-3 of the Code de l'Action Sociale et des Familles or a military invalidity card.
This eco-tax will enable the local authority to double its revenue from the tax on vehicle registration certificates over a full year, from €0.95 million to €1.9 million.
Environmental taxation, which applies to major environmental issues, is intended as a tool for reducing pollution and environmental damage. Several environmental taxes have proven their effectiveness; in particular, taxes on fossil fuel consumption have helped reduce energy consumption in Europe and continue to explain why Europeans consume less energy than Americans, who face much lower energy taxes.