- Top income tax rate not set 0
- Corporate tax rate not set 0
- Income tax brackets updated
full refresh: authority, sources, social security, capital gains tax and territorial system status, notes (wallis-et-futuna.gouv.fr) Source
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
- Treaty count not recorded
Income tax brackets
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| XPF 0 | and above | 7.0% |
Tax residency
- 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 not covered here.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- 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