🇵🇫 French Polynesia Tax Guide - Income Tax, Corporate Tax & Special Regimes

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): Rate not recorded
Social security (employer): Rate not recorded
Dividend withholding: 10.0%
Interest withholding: 4.0%
Royalty withholding: Rate not recorded
Treaty count: 1

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
XPF 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
XPF 0	XPF 1,800,000	0.5%	$0 – $16,200
XPF 1,800,001	XPF 3,000,000	3.0%	$16,200 – $27,000
XPF 3,000,001	XPF 4,800,000	5.0%	$27,000 – $43,200
XPF 4,800,001	XPF 8,400,000	9.0%	$43,200 – $75,600
XPF 8,400,001	XPF 12,000,000	11.0%	$75,600 – $108,000
XPF 12,000,001	XPF 15,000,000	15.0%	$108,000 – $135,000
XPF 15,000,001	XPF 18,000,000	18.0%	$135,000 – $162,000
XPF 18,000,001	XPF 21,000,000	21.0%	$162,000 – $189,000
XPF 21,000,001	XPF 24,000,000	24.0%	$189,000 – $216,000
XPF 24,000,001	XPF 30,000,000	26.0%	$216,000 – $270,000
XPF 30,000,001	and above	28.0%	$270,000 +

Territorial Exemption

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

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

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ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%