Pm Personal Income Tax 2025

---
name: pm-personal-income-tax-2025
description: "Saint-Pierre-et-Miquelon personal income tax reference for income earned in 2025 and declared in 2026. Covers the twelve-band local schedule, household shares, ordinary resident and nonresident filing deadlines, and the distinction between taxable income and gross salary. Includes a transparent one-share calculation before individual reliefs. Records the youth reduction introduced for the 2026 campaign with its household and multi-year limits, and identifies inconsistent departure instructions requiring resolution. Uses the local code and official filing notice; it does not substitute mainland French bands or claim to resolve treaties, payroll contributions or every deduction."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/pm-personal-income-tax-2025"
  jurisdiction: "PM"
  tax_year: "2025"
  last_updated: "2026-11-01"
---

# Saint-Pierre-et-Miquelon: 2025 personal income and 2026 filing

## Period and source

This Guide concerns **2025 income reported in 2026**. The [local code, article 95](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf) expressly identifies that income year and assessment year. Do not reuse this table for 2026 income without checking the later legislation. The current code download's filename refers to May 2026, while its cover says 31 December 2025; full consolidation provenance remains to be reconciled.

## Liability and household

Article 2 covers individuals domiciled in the territory and nonresidents receiving local-source income. It lists principal residence, principal place of stay, local professional activity and centre of economic interests as domicile criteria. It does not establish a universal 183-day safe harbour. Nonresident income categories, exceptions and any applicable treaty require separate analysis. [Code article 2](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf).

Tax is calculated by household. Articles 88–95 apply household shares to the taxable-income calculation: article 90 gives one share for a single, divorced or widowed person without dependent children, and two for a married or PACS couple without dependent children, subject to separate-assessment rules. Children, shared custody, disability and other circumstances alter the calculation and can introduce limits. Establish those facts before applying a table. [Code articles 6 and 88–95](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf).

## Marginal schedule per share

Apply each rate only to the slice in that band, not to the entire income. The schedule below is for taxable income per share after the applicable income-category rules and deductions; gross salary is not an interchangeable input. [Code articles 88–95](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf).

| Taxable income per share (EUR) | Marginal rate |
|---|---:|
| Up to 10,140 | 0% |
| Above 10,140 to 11,140 | 5% |
| Above 11,140 to 12,110 | 10% |
| Above 12,110 to 13,660 | 15% |
| Above 13,660 to 16,960 | 20% |
| Above 16,960 to 20,100 | 25% |
| Above 20,100 to 23,400 | 30% |
| Above 23,400 to 27,500 | 35% |
| Above 27,500 to 40,500 | 40% |
| Above 40,500 to 54,600 | 45% |
| Above 54,600 to 68,300 | 50% |
| Above 68,300 | 55% |

Source: [article 95](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf), corroborated by the [2025 return notice, page 4](https://www.services-fiscaux975.fr/files/file/Documentation/2026/Notice%20IR%202025-1.pdf). The latter expresses continuous upper/lower boundaries; do not introduce EUR 1 gaps between adjacent bands.

For one share and **EUR 30,000 taxable income**, the ordinary schedule produces:

`1,000 × 5% + 970 × 10% + 1,550 × 15% + 3,300 × 20% + 3,140 × 25% + 3,300 × 30% + 4,100 × 35% + 2,500 × 40% = EUR 5,249.50`.

That is the schedule calculation before any relevant reduction, credit or final assessment rounding. For an eligible two-share household with EUR 60,000 taxable income, the corresponding ordinary calculation is twice that amount, **EUR 10,499**, before those adjustments. These examples do not determine a particular taxpayer's final bill. Article 95 also contains a low-liability reduction and family-benefit limits with indexation; their printed historical amounts are not certified here as current operational thresholds. [Code articles 88–95](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf).

## Filing deadlines

For the ordinary 2026 campaign:

| Return | Deadline |
|---|---|
| Resident, paper | 31 March 2026 |
| Resident, electronic | 30 April 2026 |
| Nonresident with taxable local income, paper or electronic | 15 May 2026 |

These dates are in [code article 81](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf) and the [official notice, page 3](https://www.services-fiscaux975.fr/files/file/Documentation/2026/Notice%20IR%202025-1.pdf). They concern submission, not a promise that payment is due on the same day. For foreign income, article 81 also requires disclosure of specified exempt income taken into account in calculating tax on other income. A treaty exemption does not by itself remove every reporting obligation. [Code article 81](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf).

**Departure inconsistency:** the notice's departure section on page 7 refers to paper filing before 1 April, whereas article 81 and its page 3 table give nonresidents until 15 May for either channel. A departure-year filing should be checked with the authority against the specific facts and article 104; this Guide does not silently substitute one deadline for the other. [Code articles 81 and 104](https://www.services-fiscaux975.fr/files/file/Documentation/2026/CLI_2026-CLI_AU%2004-05-2026.pdf); [notice pages 3 and 7](https://www.services-fiscaux975.fr/files/file/Documentation/2026/Notice%20IR%202025-1.pdf).

## Youth reduction: campaign application and limits

[Deliberation 228/2025](https://www.services-fiscaux975.fr/files/file/DELIB/D%C3%A9lib%202025/DELIB2025-0228-%20article%20103%20octies-RI%20jeunes.pdf), published 19 December 2025, inserted article 103 octies with effect from **1 January 2026**. It provides a **EUR 5,000 multi-year ceiling per household**, usable in the first declaration year and the next four years, for a locally domiciled taxpayer aged **25 or younger at 31 December of the taxation year**. It does not say EUR 5,000 per year or per person.

The administration's [2025 return notice, page 4](https://www.services-fiscaux975.fr/files/file/Documentation/2026/Notice%20IR%202025-1.pdf) applies this to the 2026 campaign for 2025 income and describes automatic application. Its example uses EUR 1,000 against 2025 income tax, leaving EUR 4,000 across 2026–2029 income years. This is the published administrative application of the January 2026 commencement, not a statement that the legislation commenced in January 2025.

The short enacted provision does not settle all cases involving an earlier first declaration, a change of household or ageing out during the five-year window. Those cases require clarification; do not infer a fresh five-year allowance whenever a taxpayer moves or forms a new household. [Deliberation 228/2025](https://www.services-fiscaux975.fr/files/file/DELIB/D%C3%A9lib%202025/DELIB2025-0228-%20article%20103%20octies-RI%20jeunes.pdf).

## Review boundary

Checked 22 October 2026. Complete income-category deductions, indexed low-liability relief, departure instructions, youth-transition cases, treaty relief, collection, appeals and late-filing rules remain for review. No independent accountant review has occurred. This Guide does not cover payroll or social contributions and is not comprehensive territory coverage.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `pm-personal-income-tax-2025` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/pm-personal-income-tax-2025. If neither is available, confirm every figure against the official source pages cited above before relying on it.