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French Polynesia
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
64.48 / 100
Global rank
#114
Corporate tax
25%
Personal tax
28%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index8.5 / 10
- Affordability Index2.4 / 10
- Entry Ease Index6.2 / 10
- Tax Freedom Index7.8 / 10
- WiFi Index6.2 / 10
- Admin Ease Index7.6 / 10
- Healthcare Index7.7 / 10
- City Comfort Index8.3 / 10
- WeatherComfort Index6.1 / 10
- Banking Index7.4 / 10
- GeoStability Index9.1 / 10
- Justice & Order Index7.8 / 10
- Quality of Life Index8.1 / 10
- Open Society Index7.9 / 10
- Flight Index3.4 / 10
- Environmental Quality Index8.6 / 10
- English Index3.9 / 10
- Wealth Protection Index8.1 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.8 / 10
- Market Depth Index4.1 / 10
- ClimateShield Index5.7 / 10
Country snapshot
- Capital
- Papeete
- Population (approx.)
- 280,000
- Area (km²)
- 4,167 km²
- Currency code (ISO 4217)
- XPF
- Currency name
- CFP franc
- Main airport IATA code
- PPT
- Airport name
- Faa'a International Airport
General facts
- Minimum monthly cost
- From $3,950/month
- Main languages
- French
- Jurisdiction type
- Territory
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .pf
- Phone calling code
- +689
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 28%ModerateTerritorial
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies (siège social in French Polynesia) are taxed on worldwide profits. Non-resident companies are taxed only on profits attributable to a permanent establishment in French Polynesia. The 1957 fiscal convention with metropolitan France allocates taxing rights between the two territories. Outside this convention, French Polynesia has no bilateral tax treaty network, creating double-taxation exposure for foreign-source income absent unilateral relief.
Standard 25% under Article LP. 115-1 of the Code des impôts polynésien since exercises opened on or after 1 January 2022. Reduced 20% rate for companies operating exclusively in renewable energy, digital sector or research and development. A trajectory from 35% to 25% applies to banks, financial institutions, leasing companies and miners over exercises closed 31 December 2023 to 31 December 2027. Contribution supplémentaire (CSIS) applies above 50 M XPF profit threshold.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Residents taxed only on French Polynesia-source income through cedular CST. Foreign-source rental, dividends, interest, foreign pensions and foreign capital gains exempt under territorial rules. The 1957 France-PF convention preserves French taxation on certain France-source income paid to PF residents (notably French public pensions).
No general personal income tax. Income is taxed cedularly through Contributions de Solidarité Territoriale (CST). Top marginal 28% on multi-source income above (CST-M). CST-S progressive 0.5% to 25% on salaries and pensions. CST-NS 0.4% to 5% (commerce) or 0.75% to 5% (liberal professions). No capital gains on securities, no wealth tax, no inheritance tax.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Défiscalisation locale (Crédit d'impôt agréé sectoriel)
AvailableSectoral tax credit regime granting local Polynesian taxpayers a 30% or 40% tax credit on qualifying productive investments in approved sectors…
Régime fiscal en faveur des grands investissements (Programmes ≥ 10 Md XPF)
AvailableTax concession regime for investment programmes of at least 10 billion XPF (around EUR 84 million) covering ALL economic sectors (no sectoral…
IS taux réduit 20% (Énergies renouvelables, Numérique, Recherche et Développement)
AvailableReduced corporate income tax rate of 20% (vs.
Régime fiscal simplifié des Très Petites Entreprises (TPE)
AvailableSimplified flat-tax regime for individual entrepreneurs (entreprises individuelles) with annual turnover below 5 M XPF.
Exonération des entreprises nouvelles (3 ans IS, IT, IMF, patentes)
Available3-year holiday from impôt sur les sociétés (IS), impôt sur les transactions (IT), impôt minimum forfaitaire (IMF) and contribution des patentes for…
Abattement IS sur le chiffre d'affaires à l'exportation (biens corporels et services numériques/multimédia)
AvailableAbatement on corporate income tax liability (applied to IS due, not to taxable base) for companies producing, transforming or reselling new tangible…
You either qualify for French Polynesia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for French Polynesia. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
French Polynesia lists several residency and mobility routes across business founder routes, work (employer sponsored), talent (points based), talent (outstanding), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Business founder routes
2 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Carte de séjour pluriannuelle Talent - porteur de projet (French Polynesia)
- Available
Carte spéciale de commerçant étranger (French Polynesia)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Carte de séjour temporaire mention Salarié + autorisation de travail SEFI (French Polynesia)
Talent (points based)
1 programmePoints-based or criteria-driven talent routes for in-demand profiles.
- Available
Carte de séjour pluriannuelle Talent - salarié qualifié (entreprise innovante, French Polynesia)
Talent (outstanding)
1 programmeOutstanding achievement or high-calibre talent categories.
- Available
Carte de séjour pluriannuelle Talent (renommée nationale ou internationale) (French Polynesia)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Carte de séjour temporaire mention Visiteur (French Polynesia)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Carte de séjour temporaire mention Vie privée et familiale (French Polynesia)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in French Polynesia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index9.1 / 10Exceptional geostability index
- Environmental Quality Index8.6 / 10Very strong environmental quality index
- SafetyShield Index8.5 / 10High personal and institutional safety
Weakest dimensions
- Affordability Index2.4 / 10
- Flight Index3.4 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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