Tax residency in French Polynesia
How to become a tax resident — and how hard it is to leave.
What is the top income tax rate in French Polynesia?
French Polynesia has no income tax. The personal income top rate is 0%.
Common questions
- Does French Polynesia have an exit tax?
- No, French Polynesia has no exit tax.
- How easy is it to become a tax resident in French Polynesia?
- Becoming a tax resident in French Polynesia is considered hard.
How to become a tax resident
- no personal income tax on individuals; no formal individual tax residency tests published by local tax authority
hard to get residency
There is no investment or digital‑nomad route; non‑EU individuals who want to live in French Polynesia long‑term must qualify for a French long‑stay visa and residence permit (work, study, family, etc.), then obtain the corresponding temporary residence status for stays over 3 months.
How to break residency
easy to leaveFrench 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.
“French Polynesian has no income taxes on individuals, no wealth taxes, and no inheritance taxes.[3]” — Direction des impôts de la Polynésie française
Estimate — confirm against the linked sources. See methodology.