🇵🇲 Saint Pierre and Miquelon
PM / SPM #244
Nomad Score
43.0
Cities
3
Region
North America,
Americas,
North America
Currency
EUR
🇵🇲 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.
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
🔗 RELATED
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