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Jurisdiction overview

Tax in Saint Pierre and Miquelon

Last reviewed: · by TaxProsRated editorial

Key points

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.

Filing framework

SPM-specific calendar applies.

Residency

Residents under SPM framework.

Personal income tax

Progressive bands under SPM-specific framework.

Corporate tax

SPM-specific framework.

Indirect tax

No VAT. 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.

Major tax firms in Saint Pierre and Miquelon

Verified directory of the largest accounting + tax practices operating in Saint Pierre and Miquelon. Listings are entity-level reference cards — claim flow is open to firm representatives.

Find a tax pro in Saint Pierre and Miquelon

Browse credentialed pros serving Saint Pierre and Miquelon — filter by specialty, language, and credential type.

Browse the Saint Pierre and Miquelon directory

Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. [1]Saint Pierre and Miquelon tax framework overview (opens in new tab)
    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 July 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.