Tax Map · Relocation rankings

Tax residency in Wallis and Futuna

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• no personal income tax so no individual income tax residency tests

Wallis and Futuna follows French immigration law, so a foreigner generally must first qualify for a standard French long‑stay visa and residence permit (visitor, worker, etc.) and then use that status to reside there, as there is no special investor or nomad route specific to the territory.

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.

“The central point for any expatriate is simple: Wallis and Futuna has not implemented a personal income tax. The territorial tax authority focuses mainly on indirect taxes, such as customs duties, excise taxes, and various fees on goods and services.” — OECD information on residency for tax purposes (France, including overseas collectivities)

Estimate — confirm against the linked sources. See methodology.