Wallis and Futuna
Polynesia · WF · 0 有効な条約締約国
What is the tax system in Wallis and Futuna?
Wallis and Futuna operates under a no_income_tax system. The personal income top rate is 0%, and the corporate tax rate is 0%.
Common questions
- What are the income tax rates in Wallis and Futuna?
- There is no personal income tax in Wallis and Futuna, with the top rate at 0%. Corporate tax is also 0%.
- Are there withholding taxes on dividends in Wallis and Futuna?
- No, the dividend withholding tax rate in Wallis and Futuna is 0%.
- Does Wallis and Futuna have a Value Added Tax (VAT)?
- The standard VAT rate in Wallis and Futuna is 0%.
税務プロファイル
| 法人所得税 | 0% |
| 個人所得（最高税率） | 0% |
| キャピタルゲイン | — |
| 付加価値税／物品・サービス税（標準） | 0% |
| 税制 | no income tax |
| 居住要件 | — |
| 出国税 | いいえ |
税務上の居住者
- 個人所得税がないため、個人の所得税居住者テストはありません。
ウォリス・フツナでは個人所得税が課されないため、個人にとって継続的な個人の所得税居住者資格を失うという状況は実質的に存在しません。
OECD information on residency for tax purposes (France, including overseas collectivities)