Tax in Wallis and Futuna
Last reviewed: · by TaxProsRated editorial
TL;DR
Wallis and Futuna is a French overseas collectivity (COM) with limited tax framework: customs and consumption taxes are primary revenue mechanism. No general personal or corporate income tax in conventional sense.
Tax authority
Government of Wallis and Futuna under French overseas-collectivity framework [SC1].
Filing framework
Limited filing requirements.
Residency
Residents under territorial framework [SC2].
Personal income tax
No general personal income tax in conventional sense.
Corporate tax
Limited corporate-tax framework.
Indirect tax
No VAT. Customs and consumption taxes apply [SC3].
Cryptoassets
No dedicated framework.
Treaties
French treaty network with WF-specific provisions.
Frequently asked
How does Wallis and Futuna's tax framework work?
French overseas collectivity with limited tax framework. No general personal or corporate income tax in conventional sense. Customs and consumption taxes are primary revenue mechanism. No VAT.
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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.
- Government of Wallis and Futuna · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Wallis and Futuna 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.