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Jurisdiction overview

Tax in French Polynesia

Last reviewed: · by TaxProsRated editorial

Key points

French Polynesia's Direction des Impots et des Contributions Publiques (DICP) administers a tax system distinct from metropolitan France: no personal income tax (PIT), corporate IT (Impot sur les Transactions) at 25 percent, TVA at 16 percent, and a fixed XPF currency pegged to the euro. French metropolitan IR and IS do not apply. Fiscal autonomy is governed by the Code des Impots de la Polynesie francaise.

Overview

No PIT
Personal income tax
25%
IT (corporate) standard
16%
TVA standard rate
XPF
Franc CFP (EUR-pegged)

Meet a French Polynesia Taxpayer

Sophie — Pearl Farm Operator, Rangiroa
Sophie operates a black pearl cultivation business on Rangiroa atoll. She registers for IT (Impot sur les Transactions) with DICP and files an annual return by 30 April. Pearl cultivation is a named sector with specific IT rate provisions. She files TVA quarterly at 16 percent (reduced rate applies to certain exported goods). There is no personal income tax return — the CST surcharge applies only above the DICP-published threshold. Sophie keeps separate accounts for her pearl business and her rental of a vacation fare, each tracked under the Code des Impots de la Polynesie francaise.

Tax Authority

The Direction des Impots et des Contributions Publiques (DICP) is the tax authority of French Polynesia. It operates under the Government of French Polynesia (Gouvernement de la Polynesie francaise) and is entirely separate from France's metropolitan tax authority, the DGFiP (Direction Generale des Finances Publiques). The DICP administers the Code des Impots de la Polynesie francaise, the standalone tax code for the territory.

French Polynesia holds the status of a Pays d'Outre-Mer (POM), a French overseas collectivity granted substantial fiscal autonomy under the 2003 Organic Law (Loi organique). The Government of French Polynesia has legislative competence over taxation within its territory. This means metropolitan French tax law — including the Code General des Impots (CGI), the French personal income tax (IR), the French corporate tax (IS), and France's 20 percent TVA — does not apply in French Polynesia. The DICP's portal is the authoritative source for current rates, thresholds, and filings.

Key fact: The DICP and DGFiP are separate institutions. Filing with DICP does not fulfill any French metropolitan tax obligation, and vice versa.

Filing Framework

French Polynesia's filing obligations are structured around three key deadlines:

No PIT Return
No personal income tax return filing required
30 April
IT (corporate) annual return — prior fiscal year
Quarterly
TVA returns — March, June, September, December

The fiscal year in French Polynesia generally aligns with the calendar year (1 January to 31 December). Corporate entities must file IT annual returns with DICP by 30 April of the year following the fiscal year end. TVA-registered businesses file quarterly TVA returns. There is no personal income tax return to file — the CST (Contribution de Solidarite Territoriale) is assessed separately by DICP based on income declarations where the threshold is met.

Residency

Residency in French Polynesia and residency in metropolitan France are distinct legal concepts with distinct tax consequences. A French national who resides and works in French Polynesia is not subject to French metropolitan personal income tax (IR), French wealth tax (IFI), French exit taxes, or French CFC rules — those apply to metropolitan French tax residents only.

For DICP purposes, individuals habitually residing in French Polynesia are treated as local tax residents. Corporates are resident if incorporated or effectively managed in French Polynesia. The residency rules under the Code des Impots de la Polynesie francaise are set by the Government of French Polynesia — consult DICP or a listed firm for current definitional criteria.

Common confusion: French passport holders living in Papeete are NOT French metropolitan tax residents by virtue of their nationality. Residence location determines the applicable tax code.

Personal Income Tax

No PIT French Polynesia levies no personal income tax Code des Impots de la Polynesie francaise

French Polynesia does not levy a personal income tax at the individual level. This is a fundamental distinction from metropolitan France, which applies progressive IR rates up to 45 percent. Residents of French Polynesia have no PIT return to file with DICP.

Instead, the CST (Contribution de Solidarite Territoriale) is a progressive territorial surcharge applied on income above thresholds published by the Government of French Polynesia. The CST is narrower in scope than a standard personal income tax. Thresholds and rates are set by the Government of French Polynesia and may be adjusted annually — the DICP website publishes current figures.

CST key points: Only applicable above the DICP-published threshold. Progressive surcharge structure. Separate from CPS social contributions. DICP administers assessment. Metropolitan French IR does not apply to French Polynesia residents.

Tax-Year Ribbon

French Polynesia Tax Calendar (Calendar Year) Jan Feb Mar TVA Apr IT Return 30 Apr May Jun TVA Jul Aug Sep TVA Oct Nov Dec TVA IT annual deadline TVA quarterly No required filing

Corporate Tax — IT (Impot sur les Transactions)

The IT (Impot sur les Transactions) is the principal business tax in French Polynesia, broadly analogous to a corporate income tax. French metropolitan corporate tax (IS) does not apply. Annual IT returns are filed with DICP by 30 April of the year following the fiscal year.

25%
Standard Rate
General business income
Tourism Sector
Industry-specific IT rate provisions and exemptions apply. Verify current rate with DICP.
Pearl Sector
Black pearl cultivation: named sector carve-outs in the Code des Impots. Verify with DICP.

The IT has specific industry carve-outs for sectors including tourism, pearl cultivation (black pearl — a major export), and designated special economic development zones. Do not assume the 25 percent standard rate applies to all sectors — a tax professional listed on this directory can confirm the applicable rate for a given activity classification.

CFC provisions may apply for subsidiaries of metropolitan French entities operating in French Polynesia under the French group framework — specialist analysis is required in such cross-border structures.

TVA (Taxe sur la Valeur Ajoutee)

TVA Rate Category Notes
16% Standard rate General goods and services. Distinct from France's 20%.
Reduced Basic foodstuffs Staple food items qualify for reduced TVA rate
Reduced Hotel accommodation Tourism lodging sector — reduced TVA rate applies
Reduced Cultural services Cultural and qualifying educational services
N/A Exported goods Goods physically exported from French Polynesia — zero-rated under TVA framework

TVA registration is mandatory for in-scope businesses. Returns are filed quarterly with DICP. Businesses cannot claim refunds for France's metropolitan TVA on purchases made in French Polynesia — the two TVA regimes are separate. The 16 percent standard rate in French Polynesia contrasts with France's 20 percent.

Social Contributions — CPS

CPS — Caisse de Prevoyance Sociale
Social protection in French Polynesia is administered by the CPS (Caisse de Prevoyance Sociale), covering health insurance (assurance maladie), pensions (retraite), and family benefits (prestations familiales). CPS contributions apply to employment wages for both employers and employees. These are separate from any DICP-administered tax and should be factored into total employment cost modelling. CPS contribution rates and regimes are set by the Government of French Polynesia — consult CPS or a qualified local professional for current rates and thresholds.

CPS contributions are a significant employment cost component in French Polynesia and operate independently of the DICP tax framework. Payroll structures must account for CPS obligations alongside the TVA and IT filings managed through DICP.

Cryptoassets

No Dedicated Cryptoasset Framework
French Polynesia's Code des Impots does not yet include a dedicated cryptoasset taxation framework. Business income derived from cryptoasset activities by corporate entities likely falls within the scope of the IT (Impot sur les Transactions) as general business income. For individuals: the absence of PIT means there is no PIT-layer tax on crypto gains at the individual level — however, the CST surcharge may apply above threshold if crypto income forms part of the income base used for CST assessment. France's MiCA implementation and CASP licensing regime does not extend to French Polynesia. A formal CASP licensing framework has not yet been enacted locally. The regulatory environment is developing — firms with crypto exposure should seek specialist local guidance.

Treaty Network

French Polynesia is treaty-thin. Metropolitan France has an extensive network of double-taxation agreements (DTAs) with over 120 countries, but those treaties do not automatically extend to French Polynesia. Because French Polynesia has substantial fiscal autonomy, each DTA must specifically extend its scope to include French Polynesia — and in practice, very few do. Effectively, entities operating from French Polynesia have minimal bilateral DTA protection relative to metropolitan France.

CRS and FATCA information exchange operate through France's national commitments at the sovereign level, providing some framework coverage for automatic exchange of financial account information. Beyond that, cross-border tax relief must be analysed case by case.

French Polynesia — Treaty Network French metropolitan DTAs do not extend automatically Fr. Poly. Treaty-thin France (mother) New Cal. (XPF peer) Wallis & Futuna EU (indirect) CRS FATCA Dashed lines = framework linkages, not bilateral DTAs

Regional Cohort — French Pacific Collectivities

French Overseas Territories & Pacific Jurisdictions — Tax Regime Cohort No PIT + Fiscal Autonomy French Polynesia YOU ARE HERE — XPF New Caledonia XPF, fiscal autonomy Wallis & Futuna XPF, smallest collectivity Metropolitan French Code Applies La Reunion DOM — full French CGI Guadeloupe DOM — full French CGI Martinique DOM — full French CGI Mayotte COM — French CGI applies Crown Deps / Similar Autonomy Jersey 20% flat corporate, own code Guernsey 0% personal, own code Standard Pacific Jurisdictions Papua New Guinea PIT + CIT apply Solomon Islands Income tax applies Zero-Tax Pacific Jurisdictions Vanuatu No income tax Tokelau No tax framework French Polynesia (XPF, no PIT, IT at 25%) sits between the metropolitan DOM-ROM block and zero-tax Pacific jurisdictions.

Currency — XPF (Franc CFP)

119.3317 XPF = 1 EUR
Fixed parity — no exchange-rate risk against EUR
Shared with
New Caledonia (NC) · Wallis and Futuna (WF)
All three French Pacific collectivities use XPF

The XPF (Franc CFP, franc Pacifique) is the official currency of French Polynesia. It is pegged to the euro at the fixed rate of 119.3317 XPF per 1 EUR — a parity that has been maintained since the franc zone arrangement. There is no exchange-rate risk between XPF and EUR. Foreign currency risk exists when transacting in USD, AUD, NZD, or other currencies. XPF is not freely convertible outside the franc zone.

EUR parity implication: Financial statements and tax computations denominated in XPF convert to EUR at 119.3317 — a stable and predictable rate. European investors and French entities face no currency conversion uncertainty on XPF-denominated assets relative to EUR.

Fiscal Autonomy vs Metropolitan France

French Polynesia (DICP)
  • Code des Impots de la Polynesie francaise
  • No personal income tax (IR)
  • IT (Impot sur les Transactions) at 25%
  • TVA at 16% standard
  • CPS social contributions (separate from DICP)
  • Pays d'Outre-Mer (POM) — 2003 Organic Law
  • DICP is separate from DGFiP
Metropolitan France (DGFiP)
  • Code General des Impots (CGI)
  • Personal income tax (IR) up to 45%
  • Corporate tax (IS) at 25%
  • TVA at 20% standard
  • IFI wealth tax applies
  • DTA network: 120+ bilateral treaties
  • DGFiP administers; French courts apply

Pearl and Tourism Sector IT Carve-Outs

Industry-Specific IT Rate Provisions
The Code des Impots de la Polynesie francaise contains named carve-outs and specific rate provisions for the pearl cultivation sector (black pearls are a major export commodity) and for tourism-related businesses. Special economic development zones also carry distinct IT rate treatment. The standard 25 percent IT rate is the default for businesses that do not qualify under a named sector provision. Misclassifying a pearl cultivation or tourism business as a standard-rate business may result in overpayment of IT. Misclassifying a general business as a pearl-sector business may result in underpayment. A qualified tax professional listed on this directory can review the applicable classification under the Code des Impots.

Key Pitfalls

1. Metropolitan French tax does not apply. French nationals residing in French Polynesia are NOT subject to French IR, IS, TVA (French rate), IFI, or exit tax. The DICP and the Code des Impots de la Polynesie francaise govern — not the DGFiP and the CGI.
2. TVA rate mismatch. French Polynesia TVA is 16% — not 20%. France's 20% TVA rate does not apply. Businesses cannot claim metropolitan French TVA refunds on French Polynesia purchases. The two regimes are separate.
3. Cross-border dual-regime complexity. Corporate entities with connections to both metropolitan France and French Polynesia require specialist dual-regime analysis. French group CFC provisions may apply. No simple extrapolation from metropolitan French rules is safe.
4. IT sector carve-outs. Pearl cultivation and tourism businesses face specific IT rate provisions — do not assume the 25% standard rate without checking sector classification under the Code des Impots.
5. Treaty-thin jurisdiction. French metropolitan DTAs do not extend automatically to French Polynesia. Cross-border transactions from French Polynesia with third-country counterparties carry no DTA protection in most cases.
6. CST threshold changes. The CST (Contribution de Solidarite Territoriale) threshold and rates are set by the Government of French Polynesia and may be adjusted. The current threshold is published by DICP — do not rely on prior-year figures without verification.
7. CPS contributions are a separate obligation. CPS social contributions (health, pension, family) apply to employment wages. These are administered by CPS, not DICP, and are not reflected in IT or TVA filings. Total employment cost in French Polynesia must include CPS.
8. No CASP licensing framework. Crypto-asset service providers lack a formal licensing home in French Polynesia. France's MiCA regime does not extend. Businesses with significant cryptoasset activity should seek specialist local guidance before commencing operations.
9. Diaspora wealth-tax advantage. French nationals who are tax residents of French Polynesia are NOT subject to French IFI (wealth tax), exit taxes, or metropolitan French CFC rules. This is a material structural difference from metropolitan residence — but it requires genuine, sustained tax residence in French Polynesia, not mere visits.
10. XPF-USD/AUD/NZD currency risk. While XPF is fixed to EUR at 119.33, there is no peg to USD, AUD, or NZD. Businesses with Pacific-region revenue streams denominated in those currencies carry real foreign-exchange exposure even though EUR risk is absent.

Decision Flow — Business in French Polynesia

Business income in French Polynesia? Named sector? (Pearl / Tourism / Zone) Yes Sector-specific IT rate — verify No IT at 25% standard File annual return by 30 April TVA 16% — register + quarterly filing + CPS contributions on employment wages

Verified Firms

The following 5 firms are listed and verified on TaxProsRated for French Polynesia. Each firm is independently reviewed. Listing status is confirmed at the date of last review. Firms are presented for informational purposes — TaxProsRated does not endorse any listed professional and does not provide referral, recommendation, or placement services. Contact firms directly for engagement terms.

Five firms covering French Polynesia are listed in the TaxProsRated directory. Use the search and filter tools above to identify firms by specialisation, language, and location within French Polynesia. All listed firms have been verified as actively operating in the jurisdiction at the date of review.

Sources

  1. Direction des Impots et des Contributions Publiques (DICP) — French Polynesia Tax Administration. https://www.impot-polynesie.gov.pf/ Accessed 2026-05-22.
  2. Code des Impots de la Polynesie francaise — Government of French Polynesia. https://www.impot-polynesie.gov.pf/ Accessed 2026-05-22.
  3. PwC — French Polynesia Tax Summary. https://taxsummaries.pwc.com/french-polynesia Accessed 2026-05-22.
  4. Gouvernement de la Polynesie francaise — Fiscalite. https://www.presidence.pf/ Accessed 2026-05-22.

Frequently asked

Does French Polynesia have personal income tax?

No personal income tax. The CST (Contribution de Solidarite Territoriale) is a progressive surcharge on income above thresholds set by the Government of French Polynesia. French metropolitan income tax (IR) does not apply to residents of French Polynesia. French Polynesia has substantial fiscal autonomy under its own Code des Impots.

What is the French Polynesia corporate tax rate?

The IT (Impot sur les Transactions) is the main business tax at 25 percent standard rate. Industry-specific rates and exemptions apply for tourism, pearl cultivation, and special development zones. French metropolitan corporate tax (IS) does not apply. IT annual returns are due 30 April.

What is the TVA rate in French Polynesia?

TVA (Taxe sur la Valeur Ajoutee) is 16 percent standard rate, distinct from metropolitan France's 20 percent. Reduced TVA rates apply to basic foodstuffs, hotel accommodation, and cultural services. TVA returns are filed quarterly with DICP.

What is the currency of French Polynesia?

The XPF (Franc CFP, franc Pacifique) is pegged to the euro at the fixed rate of 119.3317 XPF per 1 EUR. No exchange-rate risk against EUR. XPF is shared with New Caledonia and Wallis and Futuna. The parity has been fixed since the franc zone arrangement.

Does French Polynesia have a personal income tax?

No - French Polynesia levies no personal income tax on residents. The territory holds fiscal autonomy within the French Republic, and its own administration, the DICP (Direction des Impots et des Contributions Publiques), collects the taxes that do apply, which lean on indirect taxation and business levies instead.

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]DICP - French Polynesia Tax Administration (opens in new tab)
    Direction des Impots et des Contributions Publiques (French Polynesia) · accessed
  2. [2]Code des Impots de la Polynesie francaise (opens in new tab)
    Government of French Polynesia · accessed
  3. [3]French Polynesia - Tax Summary (opens in new tab)
    PwC · accessed
  4. [4]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 July 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.