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Jurisdiction overview

Tax in French Polynesia

Last reviewed: · by TaxProsRated editorial

Key points

French Polynesia (Tahiti) has no general personal income tax. The territory's own tax authority, DICP (Direction des Impots et des Contributions Publiques), instead collects a 25 percent impot sur les societes (IS) from companies, a separate turnover-based impot sur les transactions (IT) from individual entrepreneurs, a progressive CST-S contribution de solidarite of 0.5 to 28 percent on salaries, and TVA at 5, 13, and 16 percent. This overview covers the whole territory - Tahiti, Moorea, Bora Bora, and the outer archipelagos - under the Code des impots de la Polynesie francaise; metropolitan France's income tax and corporate tax do not apply here.

Do residents of Tahiti pay French income tax?

No. French Polynesia - the territory that includes Tahiti, Moorea, Bora Bora, and the wider Society, Tuamotu, Marquesas, Australes, and Gambier archipelagos - has no general personal income tax. The territory holds the status of a Pays d'Outre-Mer (POM) under the 2003 Organic Law, giving the Government of French Polynesia legislative competence over taxation. Its own Code des Impots de la Polynesie francaise governs, administered by the Direction des Impots et des Contributions Publiques (DICP) - a separate institution from France's metropolitan tax authority, the DGFiP. Metropolitan France's progressive income tax (Impot sur le Revenu, up to 45 percent), wealth tax (IFI), and exit tax do not extend to residents of French Polynesia, including residents of Tahiti. Instead, salaries and certain other income face the CST-S, a narrower territorial contribution described below.

Quick facts - French Polynesia (Tahiti, Moorea, Bora Bora, and the outer islands)
No general personal income tax · IS (corporate) 25 percent standard · IT (individual entrepreneurs) 1.5-11 percent of turnover · TVA 5/13/16 percent · CST-S on salaries 0.5-28 percent · Currency XPF pegged to EUR at 119.3317

Which authority administers taxes across Tahiti and the rest of French Polynesia?

The DICP is the single tax authority for the entire territory - it applies the same Code des Impots uniformly to Tahiti (the main island and seat of the capital, Papeete), Moorea, Bora Bora, and every other archipelago, not just the Society Islands. Because French Polynesia is fiscally autonomous and treaty-thin (see below), a business or individual registered anywhere in the territory - whether filing from a Papeete office or a pearl farm on Rangiroa - reports to the same DICP, under the same code, in the same currency. This is a common point of confusion for searches specifically about "Tahiti taxes": there is no separate Tahiti-only tax regime, and the rules in this overview apply island-wide.

What is the impot sur les societes (IS) rate for companies?

The impot sur les societes (IS) is French Polynesia's corporate income tax, charged on the profit of companies (societes). The standard rate has been 25 percent since fiscal years ending on or after 31 December 2022, down from 27 percent. A reduced 20 percent rate applies to companies in the digital, research-and-development, renewable-energy, and mining sectors, and financial institutions and credit establishments are on a multi-year phased convergence toward the 25 percent standard rate. A supplementary contribution, the CSIS (Contribution Supplementaire a l'Impot sur les Societes), layers progressive rates on top of large profits: 7 percent on the band from 50 to 100 million XPF, 10 percent from 100 to 200 million XPF, 12 percent from 200 to 400 million XPF, and 15 percent above 400 million XPF. IS returns are due within three months of the fiscal year close; companies with a 31 December year-end file by 30 April of the following year.

How does the impot sur les transactions (IT) differ from IS for individual entrepreneurs?

IS and IT are frequently confused because both sit alongside TVA as French Polynesia's main business levies - but they apply to different taxpayers and different bases. IS taxes the profit of companies (societes) at 25 percent. IT (Impot sur les Transactions), by contrast, is a turnover-based tax that applies to individual entrepreneurs and to companies that elect it by option (such as an EURL) once annual turnover reaches 10,000,000 XPF; it is charged progressively, from 1.5 percent up to 11 percent, directly on gross receipts rather than on profit. Below the 10,000,000 XPF turnover threshold, small businesses instead pay a flat annual amount - the imposition forfaitaire - ranging from 25,000 to 200,000 XPF depending on turnover bracket. Pearl and mother-of-pearl (perlieres et nacrieres) enterprises have named carve-outs within the IT chapter of the Code des Impots. A separate patente (business-licence contribution) applies to most registered businesses regardless of which regime they fall under. Because the correct regime - IS, IT, or the small-business forfait - depends on legal form and turnover, a professional listed on this directory can confirm which applies before a return is filed.

What are the current TVA rates in French Polynesia?

TVA (Taxe sur la Valeur Ajoutee) has three general rates: a reduced 5 percent rate for food products, passenger-transport services, electricity, and hotel accommodation; an intermediate 13 percent rate covering most services not eligible for the reduced rate; and a standard 16 percent rate applying to goods generally, including imports. From 1 July 2026, a new reduced 1 percent TVA rate applies specifically to archipelagos other than the Society Islands - the group that includes Tahiti, Moorea, and Bora Bora - as an equalisation measure for outer-island commerce; the 1 percent rate therefore does not apply within the Society Islands themselves. TVA-registered businesses file quarterly. Separately from TVA, a non-recoverable Contribution pour la Solidarite of 1.5 percent has applied since 1 April 2022.

TVA rateCategoryNotes
16%StandardGeneral goods, including imports
13%IntermediateServices not eligible for the reduced rate
5%ReducedFood products, passenger transport, electricity, hotel accommodation
1% (from 1 Jul 2026)Archipelago equalisationApplies outside the Society Islands - Tahiti, Moorea, and Bora Bora are excluded
N/AExportsGoods physically exported from French Polynesia
French Polynesia TVA rate bands, 2026 TVA rates by category (2026) Standard - goods, imports 16% Intermediate - most services 13% Reduced - food, transport, power, hotels 5% 1% Archipelago equalisation, outer islands, from 1 Jul 2026 Bar length reflects rate size, not revenue collected. Tahiti, Moorea, and Bora Bora (Society Islands) are excluded from the 1% rate.

How much is the CST-S on salaries, and does it apply in Tahiti?

The CST-S (Contribution de Solidarite Territoriale sur les Salaires) is a progressive territorial contribution on gross salaries, wages, pensions, life annuities, and certain allowances, applied uniformly across the territory - including salaries paid in Tahiti, Moorea, and Bora Bora. Rates run from 0.5 percent to 28 percent as gross pay rises from roughly 150,000 XPF to 2,500,000 XPF per declaration period, with very small amounts below a 750 XPF contribution floor not withheld. Employers withhold CST-S at source and file a declaration twice a year, by 31 July for the preceding half-year. Because CST-S sits alongside - not instead of - the absence of a general personal income tax, it is the main direct levy that residents working in French Polynesia see on a payslip.

What about CST on self-employed professions, merchants, and capital gains?

Non-salaried professions face a parallel contribution, the CST-NS, with separate bands for liberal professions and service providers (0.75 percent up to 5,000,000 XPF, rising in steps to 5 percent above 75,000,000 XPF) and for merchants and traders (0.4 percent up to 20,000,000 XPF, rising in steps to 3.25 percent above 300,000,000 XPF). Capital gains realised by individuals are subject to a flat 5 percent CST rate. Moderating coefficients that reduce the effective CST-NS base are being phased down gradually from 1 January 2025, with full removal scheduled for 1 January 2034 - a multi-year transition worth checking against current-year DICP guidance rather than a prior year's figure.

Filing deadlines at a glance

IS annual returns: within three months of the fiscal year close (30 April for a 31 December year-end). TVA: filed quarterly. CST-S: employer declarations twice yearly, by 31 July for the preceding half-year. IT and the small-business forfait: annual, aligned with the entreprise's fiscal year. There is no annual personal income tax return, because no general personal income tax applies.

Key pitfalls in French Polynesia tax filings

1. IS and IT are not the same tax. IS taxes company profit at 25 percent; IT taxes the gross turnover of individual entrepreneurs at 1.5-11 percent. Applying the wrong regime to the wrong legal form is a recurring error.
2. Metropolitan French tax rules do not transfer. French nationals resident in French Polynesia, including in Tahiti, sit outside the scope of metropolitan IR, IFI, and exit tax - but genuine, sustained local residence is required, not occasional visits.
3. The 1 percent TVA rate is not territory-wide. From 1 July 2026 it applies only to archipelagos outside the Society Islands - Tahiti, Moorea, and Bora Bora remain on the 5/13/16 percent structure.
4. CST-S and CST-NS thresholds move. Bands, moderating coefficients, and the contribution floor are set by the Government of French Polynesia and adjusted periodically; a prior year's figures should be checked against current DICP guidance.
5. Treaty coverage is thin. Metropolitan France's double-taxation agreements do not extend automatically to French Polynesia; each treaty must name the territory specifically, and few do.

Where to find a tax professional for French Polynesia

This overview is informational only and does not replace individualised review of a specific filing. Firms covering French Polynesia, including practitioners based in Tahiti, are listed and independently reviewed in the TaxPros Rated directory for French Polynesia. For related cross-border and consumption-tax context, see the expat tax hub and the sales tax, VAT, and GST hub; readers comparing listed firms can also use the guide to evaluating a tax professional.

Sources

  1. DICP - L'impot sur les societes (IS rates, CSIS surtax, filing deadlines). https://www.service-public.pf/dicp/professionnels/vos-impots/impot-sur-les-societes/ Accessed 2026-07-22.
  2. Fideliance - Reforme fiscale 2022 Polynesie francaise (IS 25%, CST-S/CST-NS bands, TVA ZRU, Contribution pour la Solidarite). https://www.fideliance.pf/post/reforme-fiscale-2022 Accessed 2026-07-22.
  3. DICP - Quels sont les principaux taux de TVA ? https://www.service-public.pf/dicp/faq-items/quels-sont-les-principaux-taux-de-tva/ Accessed 2026-07-22.
  4. DICP - TVA de 1% au benefice des archipels autres que la Societe. https://www.service-public.pf/dicp/2026/04/14/tva-de-1-au-benefice-des-archipels-autres-que-la-societe/ Accessed 2026-07-22.
  5. Bloomberg Tax - French Polynesia Tax Agency Issues Information Note on CST-S Rates. https://news.bloombergtax.com/daily-tax-report-international/french-polynesia-tax-agency-issues-information-note-on-cst-s-rates Accessed 2026-07-22.
  6. DICP - Contribution de Solidarite Territoriale (CST-S and CST-NS overview). https://www.service-public.pf/dicp/faq_category/contribution-de-solidarite-territoriale/ Accessed 2026-07-22.
  7. DICP - A compter de la creation de mon entreprise, a quels impots suis-je soumis ? (IS vs IT vs small-business forfait). https://www.service-public.pf/dicp/faq-items/a-compter-de-la-creation-de-mon-entreprise-a-quels-impots-suis-je-soumis/ Accessed 2026-07-22.
  8. Creerentreprise.fr - Creer une entreprise en Polynesie francaise (IT turnover-based rate, 1.5% to 11%). https://www.creerentreprise.fr/creer-une-entreprise-en-polynesie-francaise-tout-savoir/ Accessed 2026-07-22.
  9. Direction des Impots et des Contributions Publiques (DICP) - French Polynesia Tax Administration. https://www.impot-polynesie.gov.pf/ Accessed 2026-07-22.
  10. Code des Impots de la Polynesie francaise - Government of French Polynesia. https://www.impot-polynesie.gov.pf/ Accessed 2026-07-22.
  11. Gouvernement de la Polynesie francaise - Fiscalite. https://www.presidence.pf/ Accessed 2026-05-22.

Frequently asked

Do residents of Tahiti pay French income tax?

No. French Polynesia, including Tahiti, Moorea, and Bora Bora, has no general personal income tax and is outside the scope of metropolitan France's income tax (Impot sur le Revenu). The territory's own DICP administers the Code des Impots de la Polynesie francaise instead, with salaries subject to the separate CST-S contribution described below.

What is the impot sur les societes (IS) rate in French Polynesia?

The standard IS rate on company profit is 25 percent for fiscal years ending on or after 31 December 2022, down from 27 percent. A reduced 20 percent rate applies to digital, research, renewable-energy, and mining sectors, and a supplementary CSIS surtax of 7-15 percent layers onto profits above 50 million XPF.

What is the difference between IS and IT in French Polynesia?

IS is a 25 percent profit tax paid by companies (societes). IT (Impot sur les Transactions) instead taxes the gross turnover of individual entrepreneurs and certain elected businesses, at 1.5 to 11 percent, once turnover reaches 10,000,000 XPF; smaller businesses pay a flat annual forfait of 25,000-200,000 XPF.

What are the TVA rates in French Polynesia?

TVA has three general rates: 5 percent reduced (food, transport, electricity, hotels), 13 percent intermediate (most services), and 16 percent standard (goods, including imports). From 1 July 2026, a new 1 percent rate applies only to archipelagos outside the Society Islands, so Tahiti, Moorea, and Bora Bora remain on the standard structure.

How much is the CST-S on salaries in French Polynesia?

CST-S is a progressive contribution withheld from gross salaries, wages, pensions, and annuities, running from 0.5 percent to 28 percent as pay rises from roughly 150,000 to 2,500,000 XPF. Employers withhold it and file declarations twice yearly, by 31 July for the preceding half-year.

Does French Polynesia have double-taxation treaties with other countries?

Very few. Metropolitan France's extensive treaty network does not automatically extend to French Polynesia because of its fiscal autonomy; each agreement must name the territory specifically. Cross-border transactions from French Polynesia therefore carry limited bilateral treaty protection, and case-by-case analysis is typically needed.

Major tax firms in French Polynesia

Verified directory of the largest accounting + tax practices operating in French Polynesia. Listings are entity-level reference cards — claim flow is open to firm representatives.

Find a tax pro in French Polynesia

Browse credentialed pros serving French Polynesia — filter by specialty, language, and credential type.

Browse the French Polynesia directory

Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. [1]L'impot sur les societes - IS rate, CSIS surtax bands, filing deadlines (opens in new tab)
    Direction des Impots et des Contributions Publiques (French Polynesia) · accessed
  2. [2]Reforme fiscale 2022 Polynesie francaise - IS at 25%, CST-S/CST-NS bands, TVA ZRU, Contribution pour la Solidarite (opens in new tab)
    Fideliance · accessed
  3. [3]Quels sont les principaux taux de TVA ? (5%, 13%, 16%) (opens in new tab)
    Direction des Impots et des Contributions Publiques (French Polynesia) · accessed
  4. [4]TVA de 1% au benefice des archipels autres que la Societe (effective 1 July 2026) (opens in new tab)
    Direction des Impots et des Contributions Publiques (French Polynesia) · accessed
  5. [5]French Polynesia Tax Agency Issues Information Note on CST-S Rates (0.5% to 28%) (opens in new tab)
    Bloomberg Tax · accessed
  6. [6]Contribution de Solidarite Territoriale - CST-S and CST-NS overview (opens in new tab)
    Direction des Impots et des Contributions Publiques (French Polynesia) · accessed
  7. [7]A compter de la creation de mon entreprise, a quels impots suis-je soumis ? (IS vs IT vs small-business forfait) (opens in new tab)
    Direction des Impots et des Contributions Publiques (French Polynesia) · accessed
  8. [8]Creer une entreprise en Polynesie francaise - IT turnover-based tax, 1.5% to 11% (opens in new tab)
    Creerentreprise.fr · accessed
  9. [9]DICP - French Polynesia Tax Administration (opens in new tab)
    Direction des Impots et des Contributions Publiques (French Polynesia) · accessed
  10. [10]Code des Impots de la Polynesie francaise (opens in new tab)
    Government of French Polynesia · accessed
  11. [11]Fiscalite - Polynesie francaise (opens in new tab)
    Gouvernement de la Polynesie francaise · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in French Polynesia as of August 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.

TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.