French Polynesia

PF
Pros
Absence of personal income tax for individuals residing within the territory.
High degree of internal autonomy allowing for specific local business incentives.
Exceptional lifestyle quality within a secure, stable, and politically calm environment.
Cons
Heavy reliance on expensive imports and high operational costs due to geographic isolation.
Complex administrative bureaucracy and rigid labor laws inherited from the French legal system.
Limited infrastructure development and high costs for telecommunications and energy services.

Long story short: Here, you pay zero income tax: French Polynesia has never had a personal income tax, a rare fiscal anomaly for such a developed territory.

The catch: a 16% VAT, heavy payroll charges, and an administration that locks down access to trades through licenses that are nearly impossible for foreigners to get, even though corruption stays rare.

Other than that: solid infrastructure in Papeete, reliable banks that are slow with non-residents, excellent safety in the nice neighborhoods, great food mixing fresh fish and French cuisine, and landscapes that will take your breath away.

VERYLOW TAX 2.9/10 HOLDING 1.8/10 DIVIDENDPIPELINE 1.8/10 CRYPTOHAVEN 8.5/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: NO.
French Polynesia doesn't tax personal income, and nobody comes sniffing around when you settle in. No withholding, no tax return, no centre-of-vital-interests trap waiting to snap shut.

Earn what you want: the taxman here simply doesn't know your name.

01.1 Income tax
Personal income tax
NONE
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesno personal income tax framework
01.2 Tax residence test
183-day rule
does not exist here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
does not exist here
Income tax simulatori
N/A
no income tax framework — nothing to simulate

Will your wealth be taxed?

Long story short: NO.
French Polynesia keeps its hands off what you hold. No capital gains tax, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

02.1 Investment income
Capital gains
NONE
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesno capital gains regime
Dividend tax
NONE
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesno dividend tax
Interest income
NONE
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesno interest income tax
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
ZERO TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0% · French Polynesia is a tax-autonomous overseas collectivity of France. It does not levy a general personal income tax (IRPP) or a capital gains tax on movable property for individuals. Consequently, crypto-to-fiat and crypto-to-crypto gains for casual investors are currently untaxed. Professional trading is treated as a commercial activity subject to the Impôt sur les bénéfices (standard rate 25%) or the Impôt sur les Transactions.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES, BUT EXPOSED.
French Polynesia has no corporate income tax but stacks the two nastiest non-fiscal frictions: criminal liability for misuse of corporate assets (jail on the table for sloppy intra-company spending) and public registries (your name served up to anyone with a browser).

The sticker says zero; the exposure says otherwise, on every other axis.

03.1 Rates
Corporate tax
NONE
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesno corporate income tax framework
VAT standard rate
NONE
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairesno general VAT · no consumption tax framework
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Article L241-3, 4° of the Commercial Code applicable in French Polynesia · French Polynesia follows the French legal doctrine of the 'Autonomy of the Legal Entity'. Under Article L241-3 of the Commercial Code, a sole shareholder-manager is criminally liable for 'Abus de biens sociaux' (ABS) if they use company assets for personal purposes, as the company's interest is legally distinct from their own. Solvency is not a defense, as the act is considered a breach of the company's social interest and a risk to potential creditors.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et des Sociétés (RCS) - Greffe du Tribunal de Commerce de Papeete
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et des Sociétés (RCS) - Greffe du Tribunal de Commerce de Papeete
03.3 Incorporation cost
In this country, the most standard company form is called Société à Responsabilité Limitée (SARL) (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
RCS Registration Fee (M1 Form)
USD 79
Fixed Registration Duty (Droits d'enregistrement)
USD 97
CFE Administrative Processing Fee
USD 68
Mandatory Legal Publication (JOPF)
USD 243
Professional Incorporation Service (Legal/Consultancy)
USD 1,456
Total
USD 1,943

A good fit for a holding?

Long story short: NO.
French Polynesia has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
TERRITORIAL
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesterritorial — foreign-source income generally untaxed
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
95%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires5% holding · 24 months min
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
NONE
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesno withholding on outbound dividends
WHT · interest
NONE
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Source et informations complémentairesno withholding on outbound interest
WHT · royalties
NONE
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Source et informations complémentairesno withholding on outbound royalties
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · PF 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with PF.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: LITTLE.
Coming and going from French Polynesia costs you nothing worth mentioning. Territorial regime (foreign income stays foreign), no exit tax at the door.

You show up with your stuff, you leave with your stuff, plus whatever you earned abroad in between. Borders the way they should all work.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
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Source et informations complémentairesnot available
Marriage
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Source et informations complémentairesnot available
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in French Polynesia: it has signed few exchange frameworks.

But the corporate registries are public: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

Multilateral reporting frameworks 0/9 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: SOMEWHAT.
French Polynesia is flagged by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

Blacklist exposure Listed by 2 authorities
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short:
Not enough data to tell how free you'd actually feel in French Polynesia.

08.1 Press freedom
Press freedom · RSF index
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record

Connected to the world?

Long story short: COMPLETELY CUT OFF.
French Polynesia is unplugged from the global money grid: 2/11 of the services we track work here. No Stripe, no Amazon, and almost nothing around them either.

Whatever your plan is, the payment layer gets built from scratch, with local banks and local rules. Come for other reasons; connectivity isn't one of them.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 0/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to French Polynesia. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.