Saint Pierre and Miquelon
Northern America · PM · 0 treaties
What are the main tax rates in Saint Pierre and Miquelon?
The top personal income tax rate is 38%, corporate tax is 25%, and the standard VAT is 20%. Capital gains and dividend withholding taxes are 0%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 38% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the corporate tax rate in Saint Pierre and Miquelon?
- The corporate tax rate in Saint Pierre and Miquelon is 25%.
- Are capital gains taxed in Saint Pierre and Miquelon?
- Capital gains are not taxed in Saint Pierre and Miquelon; the rate is 0%.
- What is the standard VAT rate?
- The standard VAT rate in Saint Pierre and Miquelon is 20%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- household or principal home (foyer) located in France (including Saint Pierre and Miquelon)
- main place of stay / principal place of abode in France (including Saint Pierre and Miquelon), typically more than 183 days in the calendar year or more days there than in any other single country
- main professional activity carried out in France (including Saint Pierre and Miquelon), whether salaried or not, unless merely incidental
- centre of economic interests located in France (including Saint Pierre and Miquelon), such as main investments, main business, place from which most income is derived
Tax residence follows the general French rules, so it usually ends once you no longer have your home, main stay, main professional activity, or centre of economic interests in France (including Saint Pierre and Miquelon), but authorities look at all connecting factors so you must clearly shift your life and economic ties abroad.
Source: Direction générale des finances publiques (DGFiP) – impots.gouv.fr