Wallis and Futuna
Polynesia · WF · 0 treaties
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%.
Tax profile
| Corporate income tax | 0% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| 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 |
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%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- no personal income tax so no individual income tax residency tests
Wallis and Futuna does not levy personal income tax, so there is effectively no ongoing individual income tax residency status to break for private persons.
Source: OECD information on residency for tax purposes (France, including overseas collectivities)