French Polynesia

Last update: 2026-04-29
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.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 2.9 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 1.8 HOLDING
i 1.8 DIVIDEND PIPELINE
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 2.9/10 HOLDING 1.8/10 DIVIDENDPIPELINE 1.8/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will French Polynesia tax what you earn?

income tax tax residency territorial system

NO. French Polynesia doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will French Polynesia tax what you own?

capital gains wealth tax inheritance dividends interest

NO. French Polynesia doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
ZERO TAX
Rate
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-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no 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.
03/08

Is it easy to run a company in French Polynesia?

corporate tax criminal liability public registry VAT IP box

YES. French Polynesia has no corporate income tax but stacks the two harshest non-fiscal frictions: criminal liability for misuse of corporate assets (jail risk on intra-company spending) and public registries (your name visible to anyone with a browser). Zero-tax headline; non-zero exposure on every other axis.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL 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 privacyi
PUBLIC PAYWALL
Registre du Commerce et des Sociétés (RCS) - Greffe du Tribunal de Commerce de Papeete
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et des Sociétés (RCS) - Greffe du Tribunal de Commerce de Papeete
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée (SARL)
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 242
Professional Incorporation Service (Legal/Consultancy) USD 1,454
Total USD 1,940
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is French Polynesia good for your holding company?

treaty network participation exemption withholding

NO. French Polynesia doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
TERRITORIAL
Corporates
TERRITORIAL
Individuals: territorial — foreign-source income generally untaxed. Corporates: territorial principle — foreign-source profits generally exempt.
Participation exemptioni
95%
5% holding · 24 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
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
05/08

What does it cost to come and go from French Polynesia?

exit tax territorial system dual citizenship

LITTLE. Coming and going from French Polynesia is cheap. The country runs a territorial system (foreign income stays foreign), and there's no exit tax on departure. You leave with what you came in with, plus whatever you earned abroad while you were here.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will French Polynesia protect your privacy?

info exchange corporate registries

YES. French Polynesia has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is French Polynesia itself a liability?

blacklists FATF standing

SOMEWHAT. French Polynesia is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 2 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in French Polynesia?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in French Polynesia.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
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.