Crypto tax in Saint Pierre and Miquelon

How is cryptocurrency taxed in Saint Pierre and Miquelon?

Cryptocurrency is taxed as income in Saint Pierre and Miquelon, with a headline rate of 45%. Capital gains tax does not apply.

Common questions

What is the tax rate on cryptocurrency in Saint Pierre and Miquelon?
The headline tax rate for cryptocurrency in Saint Pierre and Miquelon is 45%, as it is classified as income.
Are there capital gains taxes on crypto in Saint Pierre and Miquelon?
No, Saint Pierre and Miquelon has a 0% capital gains tax rate. Cryptocurrency is taxed as income instead.
Does Saint Pierre and Miquelon tax worldwide income?
Yes, Saint Pierre and Miquelon operates under a worldwide tax system.

Crypto in Saint Pierre and Miquelon is taxed as ordinary income.

Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
45%

For a relocating individual, Saint Pierre and Miquelon applies the French crypto tax rules: private crypto disposals are generally taxed as capital gains at a flat 30% (or optionally the progressive income tax scale), with no long-term holding exemption.

“Individuals can also opt for the progressive scale of income tax on this net capital gain (0%-45% income tax rate, plus 17.2% social security contributions on income from personal assets).” CMS Expert Guide on Taxation of Crypto Assets (France)

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.