A small French territorial collectivity off the coast of Newfoundland, Canada - the last remaining French possession in North America.
Confirmed directly via the territory's own Direction des Services Fiscaux (DSF): corporate tax rules (Impot sur les Societes) are stated by the DSF itself to be "very similar" to mainland French regulation. A reduced 15% rate applies to companies with annual turnover under EUR 600,000, capped at EUR 38,120 of taxable profit - mirroring the structural logic of mainland France's own SME reduced-rate regime (15% on the first EUR 42,500 of profit for qualifying SMEs), with different local thresholds. Above the reduced-rate ceiling, the standard rate mirrors mainland France's 25% rate. The Territorial Council has delegated fiscal authority under Law No. 85-595 of June 11, 1985 to adapt local tax rules to the archipelago's economic circumstances, so some divergence from the exact mainland figures is expected by design rather than being a data gap.
Confirmed directly via the DSF: personal income tax closely follows the mainland French system but is implemented through a locally adapted progressive scale of 12 brackets instead of mainland France's 5-bracket scale (which currently runs 0%, 11%, 30%, 41%, and 45%). Given the DSF's own description of the local system as tracking mainland principles with a smoother bracket structure, the top marginal rate is understood to also reach 45%, consistent with mainland France, though the income thresholds at which each of the 12 local brackets apply differ from the mainland's 5 thresholds and were not independently itemized this session. Mainland France's CSG/CRDS social surtaxes do not apply on the archipelago, per the DSF.
20% standard rate, 13% reduced rate (covering tourism, hospitality, and certain qualifying services) - confirmed via a French tax-compliance specialist source describing Saint Pierre and Miquelon's VAT structure as closely mirroring mainland France's. This is a genuinely distinctive point: Saint Pierre and Miquelon is the only French overseas collectivity (Collectivite d'Outre-Mer) that applies a real local VAT at all. By contrast, French Polynesia, New Caledonia, and Wallis and Futuna - also covered on this site - have no VAT and instead use entirely different indirect tax structures (or, in Wallis and Futuna's case, primarily import duties). Standard mainland French VAT itself does not extend to Saint Pierre and Miquelon; the local 20%/13% rates are a separate, territory-specific regime that happens to mirror the mainland's standard/reduced-rate numbers.
No specific statutory day-count or domicile test was independently itemized from a primary source this session. Given the territory's tax system closely mirrors mainland French principles per its own DSF, French tax-residency concepts (habitual home, principal place of activity, center of economic interests) likely apply by analogy, but this was not confirmed against local legislation directly and should be treated as inference rather than a verified statutory rule.
No Controlled Foreign Company regime was identified in available sources for Saint Pierre and Miquelon this session.
No statutory thin capitalization ratio was identified in available sources for Saint Pierre and Miquelon this session.
No domestic FBAR/Form 8938-equivalent requiring Saint Pierre and Miquelon residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Saint Pierre and Miquelon accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of the territory's own domestic requirements.
A specific bilateral tax convention exists directly between metropolitan France and the Territorial Collectivity of Saint Pierre and Miquelon (signed May 30, 1988, published via the French tax administration's own treaty archive) - this addresses double taxation and fiscal evasion between the archipelago and mainland France specifically, distinct from Saint Pierre and Miquelon having its own broader international treaty network. No comprehensive network of Saint Pierre and Miquelon treaties with third countries was identified in available sources this session - confirm current status directly with the DSF before relying on treaty relief for any third-country transaction.