Wallis and Futuna
Polynesia · WF · 0 treaties
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 |
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)