Saint Pierre and Miquelon Tax Tables 2023 - Tax Rates and Thresholds in Saint Pierre and Miquelon
Rate and Share, Show you Care 😊 Your feedback and support helps us keep this resource FREE for all to use, thank you.
This page contains the tax table information used for the calculation of tax and payroll deductions in Saint Pierre and Miquelon in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ PM, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Saint Pierre and Miquelon or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
Related Calculators
Saint Pierre and Miquelon Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in Saint Pierre and Miquelon are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Saint Pierre and Miquelon Tax Calculator 2023.
Saint Pierre and Miquelon Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from € 0.000.00 | to | € 10,777.00 |
| 11% | Income from € 10,777.01 | to | € 27,748.00 |
| 30% | Income from € 27,748.01 | to | € 78,570.00 |
| 41% | Income from € 78,570.01 | to | € 168,994.00 |
| 45% | Income from € 168,994.01 | | and above |
Saint Pierre and Miquelon Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 30% | Flat rate on all taxable income |
In Saint Pierre and Miquelon, as it is part of France, social security contributions made by employees are generally deductible from their gross income for the purpose of calculating taxable income. This aligns with the broader French tax system, where social security deductions are recognized as deductible expenses. This deduction mechanism effectively reduces the taxable base of employees, potentially lowering their overall tax liability and encouraging participation in the social security system.
Saint Pierre and Miquelon Social Security and Payroll Deduction Rates in 2023
The social security system in Saint Pierre and Miquelon mirrors the comprehensive French system, designed to provide extensive coverage and support for employees and employers within this French overseas collectivity. Contributions to the system fund a variety of social benefits, ensuring protection and assistance for the community in various circumstances.
Saint Pierre and Miquelon Social Security in 2023: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Health, Maternity, Disability and Death | 0% | 7% | 7% |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | 0% | 0.3% | 0.3% |
| Old-age Insurance (Tier 1) | 6.9% | 8.55% | 15.45% |
| Old-age Insurance (Tier 2) | 0.4% | 2.02% | 2.42% |
| Accidents at Work | 0% | 3.45% | 3.45% |
| Family Benefits | 0% | 1% | 1% |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | 9.039% | 0% | 9.039% |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | 0.49125% | 0% | 0.49125% |
| Unemployment | 0% | 4.05% | 4.05% |
| AGS | 0% | 0.2% | 0.2% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | 3.15% | 4.72% | 7.87% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | 8.64% | 12.95% | 21.59% |
Saint Pierre and Miquelon Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Health, Maternity, Disability and Death | n/a | n/a | n/a | n/a |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | n/a | n/a | n/a | n/a |
| Old-age Insurance (Tier 1) | n/a | € 43,992.00 | n/a | € 43,992.00 |
| Old-age Insurance (Tier 2) | n/a | n/a | n/a | n/a |
| Accidents at Work | n/a | n/a | n/a | n/a |
| Family Benefits | n/a | n/a | n/a | n/a |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | n/a | n/a | n/a | n/a |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | n/a | n/a | n/a | n/a |
| Unemployment | n/a | n/a | n/a | € 175,968.00 |
| AGS | n/a | n/a | n/a | € 175,968.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | n/a | € 43,992.00 | n/a | € 43,992.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | € 43,992.00 | € 351,936.00 | € 43,992.00 | € 351,936.00 |
Historic Tax Tables supported for Saint Pierre and Miquelon
The following tax tables are supported by iCalculator™ PM as part of the suite of free tax tools we provide for Saint Pierre and Miquelon.