French Polynesia
Polynesia · PF · 0 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 12% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 16% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- no personal income tax on individuals; no formal individual tax residency tests published by local tax authority
French Polynesia does not levy personal income tax on individuals, so there is no practical ongoing tax-residency status to break for income tax purposes; leaving does not trigger tail rules or exit taxes.