Saint Pierre and Miquelon capital gains tax calculator
Saint Pierre and Miquelon taxes gains under its own Code local des impôts: 11% on shares of archipelago companies, 19% on every other share, and 15% on real estate and crypto. Property is reduced by 5% for each full year held and is exempt after 20 years.
Work out the tax on a share, crypto or property sale from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the property taper and exemptions, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code local des impôts published by the Direction des Services Fiscaux.
Current rules
The rates behind the number
Capital gains tax rates by asset
| Asset | Rate | Losses |
|---|---|---|
| Shares of a company based in the archipelago | 11% | Net against 11% gains, carried 5 years |
| Shares of any other company | 19% | Net against 19% gains, carried 5 years |
| Real estate (individuals) | 15% after the taper | Net within the year, not carried |
| Crypto and other capital gains | 15% | Net within the year, not carried |
Real estate rules
| Rule | Value |
|---|---|
| Taper on the gross gain | 5% for each full year held |
| Exempt after | 20 full years |
| First main residence | Exempt when lived in for the 2 years before the sale |
| Acquisition costs without proof | 10% of the purchase price |
| Works and improvements | Deducted when backed by invoices |
Filing
| Item | Value |
|---|---|
| Tax year | Calendar year |
| Return due | 31 March of the following year |
| Return due when filed electronically | 30 April of the following year |
Questions
Saint Pierre and Miquelon capital gains questions
How much is capital gains tax in Saint Pierre and Miquelon?
It depends on the asset. Gains on shares of a company based in the archipelago pay 11% and gains on shares of any other company pay 19%. Real estate gains and gains on crypto pay 15%, and real estate is reduced by 5% for each full year held.
Does Saint Pierre and Miquelon use French capital gains tax?
No. The collectivity sets its own taxes in its Code local des impôts, and its rates of 11%, 19% and 15% differ from the French ones.
When is a property sale free of capital gains tax?
A first main residence is exempt when you lived in it for at least the 2 years before the sale. Any other property is exempt once 20 full years separate the purchase from the sale.
What is the capital gains tax rate in Saint Pierre and Miquelon?
Saint Pierre and Miquelon taxes capital gains under its own Code local des impôts, not the French tax code. Article 80 quinquies sets a uniform proportional rate of 15% on capital gains and gains on capital, and it is the rate for real estate, digital assets and other gains that the code does not give a rate of their own. The tax year is the calendar year.
What rate applies to shares?
Gains on shares and company rights (article 80 quinquies bis) are taxed at 11% when the company has its registered office in the archipelago and at 19% in every other case, which covers shares in foreign and French companies. The gain is the sale value less the original value.
How do losses on shares work?
Losses on shares (article 80 quinquies bis) net against gains taxed at the same rate in the same year: 11% losses against 11% gains and 19% losses against 19% gains. A net loss carries forward for the following 5 years against gains at the same rate.
How is crypto taxed?
Digital assets and other capital gains are taxed at the general 15% rate of article 80 quinquies. The code gives no separate rate and no carry-forward for them, so a loss nets only against gains of the same kind in the same year.
How is a real estate gain calculated?
Real estate gains (articles 80 sexies to 80 octies) are taxable for individuals on sales of buildings, real property rights and shares in property-rich companies. The gross gain is the sale price, plus seller costs the buyer bears and less buyer costs the seller pays, minus the cost price. The cost price is the purchase price, justified acquisition costs or a flat 10% of the price when none are justified, and the cost of construction, extension or improvement works backed by invoices.
What reduces or removes the tax on a property sale?
The real estate gain is reduced by 5% for each full year between purchase and sale (article 80 decies). A gain is exempt when 20 or more years separate purchase from sale, and the gain on a first main residence is exempt when the owner lived in it for at least the 2 years before the sale (article 80 septies).
What happens to a real estate loss?
Real estate gains and losses of the same year net against each other (article 80 undecies). A net loss cannot be set against any other income or gain and cannot be carried forward; a net gain pays the 15% rate.
When are gains declared?
Gains are declared on the annual income tax return, due 31 March, or 30 April when filed electronically (article 81). When the total gross tax including the flat taxes on gains is below a small threshold (670 euros in the 2026 code) a reduction applies equal to half that threshold less half the tax (article 95).