🇼🇫 Wallis and Futuna Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax None None system

Corporate tax None

VAT/GST None standard rate

Tax residency —

Wallis and Futuna tax profile

Data year: 2026

Tax system: None Article 74 overseas collectivity with an autonomous fiscal regime: the Territorial Assembly sets taxes under the 1961 statute and 1957 organization decree. The French General Tax Code and metropolitan social charges (CSG and CRDS) do not apply. There is no personal income tax, corporate income tax, tax on securities income, wealth tax, or VAT. Territorial revenue is mainly indirect—customs duties, the entry tax on imports, internal consumption taxes, and other levies collected by the Service des Douanes et Contributions diverses—plus business patentes and fixed charges on companies without local activity. State budget transfers and subsidies remain significant.
Top PIT rate: No Income Tax
Corporate tax rate: No Corporate Tax
VAT/GST: No VAT/GST
Capital gains tax: No Capital Gains Tax
Social security (employee): 7.0%
Social security (employer): 20.0%
Dividend withholding: 0.0%
Interest withholding: 0.0%
Royalty withholding: 0.0%
Treaty count: --

Social security

Social security brackets
Bracket min	Bracket max	Rate	USD equivalent
XPF 0	and above	7.0%	$0 +

Residency rules: With no income taxes, there is no statutory income-tax residency day count. The prefecture states that income taxation is not implemented locally and that no third-party fiscal certificates can be issued; residence and remuneration must be evidenced through employers or social bodies such as the CPSWF. Metropolitan French tax residence rules may still apply to some categories (for example certain state agents); those rules are outside this record.
Exit tax: No
CFC rules: No

Préfecture — communiqué situation fiscale des résidents (accessed Oct 9, 2026) No income-tax administration on the territory; no fiscal certificates for residents (updated 23 January 2023)
Wallis et Futuna — investir (régime fiscal) (accessed Oct 9, 2026) No PIT, CIT, securities income tax, wealth tax or VAT; indirect taxes and no metropolitan CSG/CRDS
Service des Douanes et Contributions diverses (accessed Oct 9, 2026) Customs, entry duties, patentes, vehicle registration, insurance and financial-operation taxes
CPSWF — taux de cotisation (accessed Oct 9, 2026) Payroll social contributions 7% employee and 20% employer (27% total) on gross wages; quarterly declarations
IEOM — rapport économique Wallis-et-Futuna (fiscalité) (accessed Oct 9, 2026) Indirect-tax structure, customs revenue; CGI and Code de la sécurité sociale not extended
PwC WWTS — France corporate residence (accessed Oct 9, 2026) Wallis and Futuna treated as foreign territory for metropolitan French CIT territoriality

Oct 9, 2026
- Top income tax rate none 0
- Corporate tax rate none 0
- Brackets updated
full refresh — authority, sources, social security, CGT/territorial flags, prose sections (https://www.wallis-et-futuna.gouv.fr/Actualites/Communique-aux-organismes-demandeurs-sur-la-situation-fiscale-des-residents-a-Wallis-et-Futuna) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
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%