Tax in French Polynesia
Last reviewed: · by TaxProsRated editorial
TL;DR
French Polynesia's Direction des Impôts et des Contributions Publiques (DICP) administers no personal income tax, corporate income tax (Impôt sur les Transactions, IT) at 25 percent, and TVA at 16 percent. French Polynesia is a French overseas collectivity with substantial fiscal autonomy.
Tax authority
Direction des Impôts et des Contributions Publiques (DICP) under the Government of French Polynesia [SC1]. Substantive law: Code des Impôts (French Polynesia).
Filing framework
No personal income tax filing. Corporate annual returns due 30 April. TVA quarterly.
Residency
Residency for corporate-tax and TVA purposes [SC2].
Personal income tax
No personal income tax. CST (Contribution de Solidarité Territoriale) progressive surcharge applies on income above thresholds.
Corporate tax
IT (Impôt sur les Transactions) 25 percent standard. Specific industry rates apply. Withholding on non-resident dividends apply under specific provisions.
Indirect tax
TVA 16 percent under successive amendments [SC3]. Reduced rates apply on specific categories.
Cryptoassets
No dedicated framework.
Treaties
French Polynesia covered under specific provisions of French treaties.
Frequently asked
Does French Polynesia have personal income tax?
No personal income tax. CST (Contribution de Solidarité Territoriale) progressive surcharge on income above thresholds.
What is the French Polynesia corporate tax rate?
IT (Impôt sur les Transactions) 25 percent standard. Specific industry rates apply.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Direction des Impôts et des Contributions Publiques (French Polynesia) · accessed
- Government of French Polynesia · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in French Polynesia as of May 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.