French polynesia Income Tax
(Contribution de Solidarité Territoriale - CST)

French Polynesian tax system is characterized by the absence of income tax on physical persons, of tax on wealth and of inheritance tax.

There is however a withholding tax, named "Contribution de Solidarité Territoriale (CST)" the Territorial Solidarity Tax, withheld from salaries, remunerations, pensions, life annuities and other compensations paid in relation with an occupation or a public or private activity.

CST is a progressive tax based on gross remuneration, whose rates are between 0.5% and 5%.

Please refer to 'French Polynesia Corporate Tax' section below for tax rate on legal persons who are liable for the Tax on Companies.


French polynesia Corporate tax

Except in special cases, individually owned businesses and company owners are subject to the tax on transactions and the "Contribution de Solidarité Territoriale" (CST) on non salaried professions and activities; capital owned companies are subject to the Tax on Companies.

The Tax on Transactions and the "Contribution de Solidarité Territoriale" (CST) on non-salaried professions and activities are progressive taxes based on gross income, whose rates and brackets vary in function of the taxpayers' category:
- Service Providers and Professionals
- Retailers

The Tax on Companies affects the benefits of capital-owned company and similar legal persons. Its rate varies between 30% and 40%.

Legal persons subject to the Tax on Companies, whose taxable benefit is equal to, or higher than 50,000,000 FCFP are subject to an additional tax on the profits based on the amount of taxable profits (Contribution Supplémentaire à l'Impôt sur les Bénéfices des Sociétés et Autres Personnes Morales).
It is a progressive tax, whose rates vary between 7% and 15%.

Finally, legal persons liable for the Tax on Companies are subject to a minimum flat tax (Impôt Minimum Forfaitaire) which is a minimum tax equal to 0.5% of their gross income. The corresponding participation may not be less than 50,000 FCFP or exceed 4,000,000 FCFP for each 12-month fiscal year.

New businesses are tax-exempt (Tax on Companies or Tax on Transactions) for their first fiscal year of duration at the most equal to 12 months.

Except for exception, any physical or legal person, who exercises a permanent or temporary non-salaried professional activity, is subject to the Contribution des Patentes (Tax on Patents), which is composed of a fixed fee and a proportional fee determined according to the nature of the profession and the place where it is exercised.

Transaction Tax

Transaction Tax applies to all recipients of income other than or agricultural wage, whether individuals or legal persons, where these are not subject to Tax on profits of legal persons). Civil societies in construction business and civil societies that carry out subdivisions, persons engaged in rentals are also subject to Transaction Tax in French Polynesia.

Taxpayers are required to declare:
- The turnover of the year (gross revenues, excluding VAT)
- The amount of operating expenses

Transaction Tax rates are progressive (ie they increase per turnover stated) and apply separately to two categories of income:
- income and service occupations liberal (rate between 1.5% and 11%)
- income traders (rate between 0.5% and 9%)

Note: The sales you need to declare in respect of tax transactions is also used to calculate the contribution of territorial solidarity on occupations and self-employment.

Where and when to file transaction tax return?
Service contributions within three months of the end of your exercise is, in most cases, no later than March 31 of the following year. This period is extended by one month to taxpayers compelled to bookkeeping in accordance with the Commercial Code and the plan General Accounting (balance sheet and income statement).

Tax on Dividends

The revenues, sums or products distributed by companies having their home office in French Polynesia are subject to the "Impôt sur le revenu des capitaux mobiliers" (Tax on income from movable assets) and the Contribution de Solidarité Territoriale sur le Revenu des Capitaux Mobiliers (Tax of Territorial Solidarity on income from movable assets).

The Tax Code includes nevertheless a number of exemptions.

Furthermore, the profits made in French Polynesia by companies having their home office outside of French Polynesia, but which own or operate properties, or which perform taxable operations, are deemed to be distributed to Associates who do not have their fiscal residence in French Polynesia and are consequently liable for the Tax on income from movable assets.

However, these provisions do not apply to companies whose home office is located in Metropolitan France, whose specific tax regime is covered by an agreement dated March 28 and May 28, 2022 between the French Government and the Government of the French Establishments of Oceania regarding taxing the income from real estate capitals.

The rate of the Tax on income from movable assets varies, according to the nature of taxable income, between 4% and 10%, plus a 5% Tax of Territorial Solidarity on income from movable assets.

Real Estate Tax on Built Properties

Constructions of any kind, as well as land used for commerce and industry, are subject to the Real Estate Tax on Built Properties, which is calculated by applying a rate of 10% to the rental value, less one fourth (to take into account the various costs borne by the owner).

Registration Fees

Registration Taxes are collected on the occurrence of recording some legal deeds (sale, donations, Corporate contribution, commercial leases, etc.). Rates vary according to the nature of the taxable legal deed.


French polynesia vat (value added tax) rates

The standard rate of VAT in French Polynesia is 16%.

Article 340-1 and following of the Internal Revenue Code of French Polynesia oblige 'remunerated deliveries of goods and services by a person subject to taxation' to charge a value added tax (VAT). This also includes those exercising an independant economic activity, no matter what their legal status, their residence, location of their head office and the nature of their intervention (article 340-4 of the French Polynesian Internal Revenue Code). The VAT (value added tax) rates, which vary from one operation to the other, range from 5% to 16%. They come in three declining levels (normal rate, mediate rate and reduced rate).

- Normal rate at 16 %: includes all actions of import, sale, delivery, errands, brokerage and all products who are not explicitly tax exempt or reduced.

- Mediate rate at 10 %: all rendition of services not explicitly tax-exempt or reduced.

- Reduced rate at 5 %: all actions of import, sale, delivery, errands or brokerage concerning certain products and certain types of services.

More than thirty actions,  as expressed in article 340-9 of the Internal Revenue Code of French Polynesia are freed from VAT (such as: transfers of physical or immaterial goods, services supporting medical and paramedical professions, all actions concerning indispensable products, human organs, blood and milk etc.).


Customs Duties apply to imported products not coming from the European Union. It is calculated on the CIF value. Customs duties vary with the nature of imported products, which are subject to Customs classification. A number of imported products are exempted of Customs Duties.

French Polynesia Tax Rates


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French Polynesia
Income Tax Rate

French Polynesia
Corporate Tax Rate

French Polynesia
Sales Tax / VAT Rate

Last Update:  Nov 2010

(This page may show previous year's tax rates. Always check last update time)

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