Introduction
Many people assume that in Saint-Pierre and Miquelon, "since it's France", the single flat tax (PFU) of 30% applies. That is wrong. The collectivity has fiscal autonomy: it does not adopt mainland taxation, but levies its own local progressive income tax. A crypto capital gain is therefore handled by this local scale, not by the PFU. This module explains that principle simply, how a gain fits into it, and why the figure you read here remains only indicative. Important: this content is educational, not personal tax advice — given the local autonomy, check your situation with the collectivity's tax service or a tax adviser.
The principle: fiscal autonomy, no flat tax
Saint-Pierre and Miquelon is a French overseas collectivity with fiscal autonomy. In practice, that means it does not automatically adopt the taxes decided in Paris: it votes and applies its own local taxation.
First direct consequence: the single flat tax (PFU, or 30% "flat tax") that applies to crypto capital gains in mainland France does NOT apply here. There is no 30% flat rate in Saint-Pierre and Miquelon.
Instead, the collectivity levies its own local progressive income tax. It is this local scale — not the mainland rule — that frames the taxation of income, including, in principle, a crypto capital gain. Official source: the collectivity's public service (service-public.fr).
- Overseas collectivity with fiscal autonomy: it decides its own taxation.
- The mainland 30% flat tax (PFU) does not apply in Saint-Pierre and Miquelon.
- A local progressive income tax provides the framework.
Since it's France, the 30% flat tax (PFU) also applies in Saint-Pierre and Miquelon.
Actually : No. Saint-Pierre and Miquelon has fiscal autonomy and levies its own local progressive income tax: it is not the mainland PFU that applies.
How a capital gain is treated under the local scale
Since the flat tax does not apply, a crypto capital gain is in principle caught by the collectivity's local progressive income tax. "Progressive" means the rate depends on the income level: it rises by brackets, rather than being a single rate for everyone.
To give a PURELY educational order of magnitude, we can illustrate with an indicative average of around 22%. Stress the word "indicative": this is neither an official nor a guaranteed rate, just a marker to picture things. The actual rate that applies to you depends on the local scale in force and on your situation.
- A crypto capital gain in principle falls under the local progressive income tax.
- "Progressive" = the rate rises by brackets with income, not a single rate.
- Indicative average ~22% for purely educational purposes — not an official rate.
- The real rate depends on the local scale and your personal situation.
Why the figure is only indicative
The ~22% cited above should not be taken literally. It is an educational average meant to give a sense of the order of magnitude, not to replace an official calculation.
Because the collectivity has its own taxation, the scale can change and your effective rate depends on your situation (income level, household composition, etc.). For a reliable figure, you must refer to the local scale in force — not to an average found online.
Check locally
The ~22% is an indicative, educational average, not an official rate. Given the collectivity's fiscal autonomy, the only reliable figure is the local scale in force applied to your situation. At the slightest doubt, check with the collectivity's tax service or a tax adviser.
Declaring to the local service, and the role of a French account
In Saint-Pierre and Miquelon, it is up to you, the resident, to correctly declare your gains to the collectivity's local tax service, under its local progressive income tax. You do not declare via the mainland flat tax, but within the local framework.
Deblock is regulated in France, but that changes nothing about your obligation: the account does not declare on your behalf and removes no local tax obligation. As a resident of the collectivity, it is up to you to determine your taxation and declare your own gains to the local service.
Because taxation is local and can differ from the mainland, the right reflex is to keep the history of your operations (dates, amounts) and, at the slightest doubt, to consult the collectivity's tax service or a tax adviser. Official source: the collectivity's public service (service-public.fr).
- You declare yourself to the local tax service, under the local progressive income tax.
- No declaration via the mainland flat tax: the local framework applies.
- Deblock, regulated in France, never declares on your behalf.
- At the slightest doubt, check with the collectivity's tax service or a tax adviser.
What you should remember
- 01Saint-Pierre and Miquelon has fiscal autonomy: the mainland 30% flat tax (PFU) does not apply there.
- 02A crypto capital gain falls under the collectivity's local progressive income tax.
- 03The average of around 22% is purely indicative and educational; the real rate depends on the local scale and your situation.
- 04Resident of the collectivity = you declare yourself to the local tax service; Deblock does not. Educational content, not tax advice — check with the local tax service or a tax adviser.
Compare tax rules by jurisdiction
Crypto tax by country
How your crypto gets taxed at home
Every country where Deblock is available has its own tax reading. This section gives an educational reference point before any simulation. Your real case depends on tax residence, annual transactions and your status.
France: 30% flat tax with €305 disposal exemption
For a French tax resident, selling crypto for euros, paying with crypto or converting into a good/service triggers taxation. Crypto-to-crypto swaps are generally neutral.
Simplified calculation
- If annual disposals ≤ €305: no tax.
- Gain = disposal price − weighted total acquisition price across the portfolio.
- 30% flat tax by default: 12.8% income tax + 17.2% social contributions.
- Optional progressive income tax scale if more favourable.
Enter your numbers and compare the estimated tax under the jurisdiction selected above. Educational only, not tax advice.
⚠️ Educational estimate. Your real case depends on household, operations and may change.
Try with a Deblock accountFlat tax / PFU
30% total, no allowance. Simple to compute, this is the simulator's default.
Progressive option
Available since 2019. Only useful if your marginal income tax rate is very low or if you have losses to offset.
Global portfolio
The administration looks at total disposal price, total acquisition cost and total portfolio value at disposal — not line-by-line by coin.
Check with the local tax authority. This page stays educational and does not replace personalised advice.
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