pm-personal-income-tax-2025
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)
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