- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
None
Territorial system
Corporate tax
25.0%
TVA
16.0%
standard rate
Tax residency
—
1 tax treaties
French Polynesia tax profile
Data year: 2026
- Tax system
- Territorial Autonomous French Pacific collectivity with its own Code des impôts (not metropolitan CGI). There is no comprehensive personal income tax on total income; salaries, wages and pensions of persons domiciled in French Polynesia are subject to the territorial solidarity contribution on employment income (CST-S), withheld at source on monthly gross pay. Self-employed and company profits are taxed separately (transaction tax and CST-NS on turnover, corporate income tax on companies). VAT applies at 5%, 13% and 16% (headline standard rate 16% on goods). A 1% solidarity contribution (CPS) applies on the VAT tax base. No wealth tax or inheritance tax at the national level.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 25.0%
- TVA
- 16.0%
- Capital gains tax
- 20.0% Private real-estate gains are taxed at 20% on the net gain, with a 50% rate if the property is sold within five full years of acquisition (loi du pays from 1 January 2022). A 20% annual abatement applies for each full year of ownership after year five; gains are fully exempt after ten years of ownership. There is no metropolitan-style exemption for the sale of a main residence.
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 10.0%
- Interest withholding
- 4.0%
- Royalty withholding
- --
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| XPF 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XPF 0 | XPF 1,800,000 | 0.5% |
| XPF 1,800,001 | XPF 3,000,000 | 3.0% |
| XPF 3,000,001 | XPF 4,800,000 | 5.0% |
| XPF 4,800,001 | XPF 8,400,000 | 9.0% |
| XPF 8,400,001 | XPF 12,000,000 | 11.0% |
| XPF 12,000,001 | XPF 15,000,000 | 15.0% |
| XPF 15,000,001 | XPF 18,000,000 | 18.0% |
| XPF 18,000,001 | XPF 21,000,000 | 21.0% |
| XPF 21,000,001 | XPF 24,000,000 | 24.0% |
| XPF 24,000,001 | XPF 30,000,000 | 26.0% |
| XPF 30,000,001 | and above | 28.0% |
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- Persons are domiciled in French Polynesia if they have their home or principal place of stay there, or carry on a professional activity there (DICP). There is no standalone 183-day statutory test. Domicile can overlap with French tax residence under CGI art. 4 B; the 1957 France–Polynésia convention does not allocate residence for salaries. Foreign-source rental income of a Polynesian domiciliary is not taxed in French Polynesia.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- CST-M: 31 July and 31 January
Sources
- DICP — CST sur salaires et pensions (guide employeurs) (accessed Oct 9, 2026) CST-S progressive monthly bands 0.5%–28%; withholding rules
- ADE — La fiscalité (accessed Oct 9, 2026) No comprehensive PIT; CIT 25%; TVA 5/13/16%; IRCM WHT; CSIS surtax tiers
- DICP — Impôt sur les sociétés (accessed Oct 9, 2026) CIT base, CSIS contribution on profits ≥50M XPF, filing within three months of year-end
- DICP — Revenus fonciers hors territoire (accessed Oct 9, 2026) Foreign rental income not taxable in PF; taxed where property is located
- DICP — Domicile et CST-M (accessed Oct 9, 2026) Domicile tests (foyer, séjour principal, activité professionnelle); semestrial CST-M deadlines
- PwC France — Corporate residence (accessed Oct 9, 2026) French Polynesia treated as foreign territory for metropolitan CIT; autonomous local code
- BOFiP — Convention France–Polynésie (1957) (accessed Oct 9, 2026) Limited treaty on income from movable capital only; no general salary treaty
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.