🇵🇲 Saint Pierre and Miquelon Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 55.0% Worldwide system

Corporate tax 23.0%

VAT/GST None standard rate

Tax residency —

Saint Pierre and Miquelon tax profile

Data year: 2026

Tax system: Worldwide Autonomous French overseas collectivity with its own Code local des impôts (not metropolitan CGI). The territorial council sets tax by deliberation; the Direction des Services Fiscaux administers it. Residents with fiscal domicile in the archipelago pay progressive income tax on worldwide net income. Non-domiciliaries pay on Saint-Pierre-et-Miquelon-source income. There is no VAT or CSG/CRDS on the archipelago; pay-as-you-earn withholding at source does not apply locally.
Top PIT rate: 55.0%
Corporate tax rate: 23.0%
VAT/GST: No VAT/GST
Capital gains tax: 15.0% Most capital gains and gains on capital listed in the code are taxed at a uniform 15% proportional rate (CLI art. 80 quinquies). Disposals of securities: 11% on shares of a company with its seat in the archipelago, 19% otherwise (art. 80 quinquies bis). Personal real-estate gains follow arts. 80 sexies–80 duodecies (exemptions for principal residence and long holding; 5% abatement per year of ownership). Professional asset gains follow arts. 22–23.
Social security (employee): 9.7%
Social security (employer): 29.1%
Social security cap (annual): EUR 47,100
Dividend withholding: 15.0%
Interest withholding: 15.0%
Royalty withholding: Rate not recorded
Inheritance tax: Yes
Treaty count: Treaty count not recorded

Income tax brackets

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 42,500	15.0%	$0 – $49,300
EUR 42,500	and above	23.0%	$49,300 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 10,140	0.0%	$0 – $11,762
EUR 10,140	EUR 11,140	5.0%	$11,762 – $12,922
EUR 11,140	EUR 12,110	10.0%	$12,922 – $14,048
EUR 12,110	EUR 13,660	15.0%	$14,048 – $15,846
EUR 13,660	EUR 16,960	20.0%	$15,846 – $19,674
EUR 16,960	EUR 20,100	25.0%	$19,674 – $23,316
EUR 20,100	EUR 23,400	30.0%	$23,316 – $27,144
EUR 23,400	EUR 27,500	35.0%	$27,144 – $31,900
EUR 27,500	EUR 40,500	40.0%	$31,900 – $46,980
EUR 40,500	EUR 54,600	45.0%	$46,980 – $63,336
EUR 54,600	EUR 68,300	50.0%	$63,336 – $79,228
EUR 68,300	and above	55.0%	$79,228 +

Tax flags

Participation Exemption

Tax residency

Residency rules: Fiscal domicile in the archipelago follows CLI art. 2: principal residence, principal place of stay, main salaried or non-salaried professional activity, or centre of economic interests. Non-domiciliaries remain taxable on listed local-source income. There is no standalone day-count test in the code; cross-border cases with metropolitan France use the 1988 State–collectivity convention and effective-rate methods for foreign income included in the global base.
Exit tax: No
CFC rules: No

Filing information

Fiscal year: 01-01 – 12-31
Filing deadline: March 31 (paper); April 30 (online)
Extension deadline: May 15 (non-residents)
Auto extension: Available

Sources

Conseil territorial — délibération 232/2025 (barème IR 2026) (accessed Oct 9, 2026) Twelve-band PIT scale for 2025 income (2026 assessment)
Direction des Services Fiscaux — impôts et taxes (accessed Oct 9, 2026) Local PIT and CIT headline rates; no VAT; no CSG/CRDS
Code local des impôts (consolidated June 2025) (accessed Oct 9, 2026) Domicile art. 2, CGT art. 80 quinquies, WHT art. 72 bis, IS art. 113, filing art. 81
Notice IR — revenus 2025 (campagnes 2026) (accessed Oct 9, 2026) Paper, online and non-resident filing deadlines
CPS — paramètres cotisations salaires 2025 (accessed Oct 9, 2026) Employee and employer social contribution rates; PASS 47 100 €
PwC France — corporate residence (overseas territories) (accessed Oct 9, 2026) SPM treated as foreign territory for metropolitan French CIT territoriality
Convention fiscale État–Saint-Pierre-et-Miquelon (accessed Oct 9, 2026) Allocation of income and registration duties between France and the archipelago

Change history

Oct 23, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 22, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 22, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 22, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 22, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 22, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 22, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 19, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 19, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).
Oct 19, 2026
- Brackets updated
Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).

Saint Pierre and Miquelon

Saint Pierre and Miquelon tax profile

Income tax brackets

Tax flags

Tax residency

Filing information

Sources

Change history

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