In this paper, we calculate the EPR parameters (g factors g parallel, g perpendicular and hyperfine structure constants A parallel, A perpendicular) of rare earth ion Sm3+ in fluoride crystals KY3F10 and LiYF4 from the perturbation formulas of EPR parameters for a 4f5 ion in tetragonal symmetry. In these formulas, the crystal-field J-mixing of the first and second excited-state multiplets 6H(7/2) and 6H(9/2) into the ground state multiplet 6H(5/2), the mixtures among the states with the same J value via spin-orbit coupling interaction and the interactions between the ground Kramers doublet Gammagamma and the same irreducible representation as Gammagamma in other 11 Kramers doublets Gammax within 6HJ (J=5/2, 7/2, 9/2) states via crystal-field and orbital angular momentum (or hyperfine structure) are considered. The calculated results (which are in agreement with the observed values) are discussed.