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PM

Saint Pierre and Miquelon

North America EUR

PM · SPM · #244 · 3 cities

Nomad score 40/100 Compare
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
Tax authority: Direction des Services Fiscaux de l'Archipel Website

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 +
Local currency: EUR

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
Residents file annual income returns for calendar-year income: paper by 31 March, online by 30 April (€20 reduction for electronic filing). Non-residents with local taxable income file by 15 May (paper or online). First declarations and certain family changes require paper. Departures from the archipelago trigger a provisional return within 15 days before leaving, with adjustments until 15 May of the following year.

Sources

Change history

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

    • Income tax 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 (jo-spm.fr) (services-fiscaux975.fr).

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