Top income tax
45.0%
Worldwide system
Corporate tax
25.0%
VAT/GST
None
standard rate
Tax residency
183 days
Saint Pierre and Miquelon tax profile
Data year: 2025
- Tax system
- Worldwide French overseas collectivity with its own tax system based on the French model. Taxes residents on worldwide income.
- Top PIT rate
- 45.0%
- Corporate tax rate
- 25.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- --
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Inheritance tax
- Yes
- Treaty count
- --
Tax residency
- Days threshold
- 183 days
- Residency rules
- Based on French model. Resident if habitual abode, center of economic interests, or professional activity is in SPM.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May
Sources
- iCalculator SPM (accessed Mar 23, 2026) Progressive rates 0-45%, French model