Tax in Saint Pierre and Miquelon
Last reviewed: · by TaxProsRated editorial
TL;DR
Saint Pierre and Miquelon is a French overseas collectivity (COM) with autonomous tax framework: progressive personal income tax under SPM-specific framework, corporate income tax at SPM-specific rate, no VAT.
Tax authority
Government of Saint Pierre and Miquelon under French overseas-collectivity framework [SC1].
Filing framework
SPM-specific calendar applies.
Residency
Residents under SPM framework [SC2].
Personal income tax
Progressive bands under SPM-specific framework.
Corporate tax
SPM-specific framework.
Indirect tax
No VAT [SC3]. Customs and excise apply.
Cryptoassets
No dedicated framework.
Treaties
French treaty network with SPM-specific provisions.
Frequently asked
How does Saint Pierre and Miquelon's tax framework work?
French overseas collectivity with autonomous SPM-specific personal and corporate income tax frameworks. No VAT — customs and excise apply.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Government of Saint Pierre and Miquelon · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Saint Pierre and Miquelon as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.