Polynesian taxation at a glance
French Polynesia is an autonomous overseas country (OCT status vis-à-vis the EU). It has its own tax system, completely separate from mainland France. Tax residents in French Polynesia do not pay French income tax, no CSG or CRDS social contributions.
IRPP (Local Income Tax)
Local progressive income tax by bracket. Effective rate generally lower than French income tax, especially for middle incomes. Filed annually with the DICP.
TGC (Consumption Tax / VAT)
Replaces French VAT. Standard rate 16%, reduced rate 6% (basic food, medicines), zero rate on medical and educational services.
Solidarity Contribution
Withheld at source on salaries (around 2%). Funds the local social protection system (CPS). Separate from French CSG.
Property Tax
Tax on built and unbuilt properties. Rates vary by commune and property type. Generally lower than in mainland France.
Customs Duties
Tax on imports (French Polynesia is not within the EU customs area). Ranges from 5% to 45% depending on product type — explains why imported goods cost so much more.
Tax Exemptions & Incentives
Tax-deferred investment schemes (Girardin-type), family allowances, special regimes for certain professions. Consult a local certified accountant.
Polynesian IRPP tax brackets 2026
Polynesian income tax (IRPP) is calculated per share (similar to France's quotient familial system) but with generally more advantageous rates:
| Taxable income bracket per share | Marginal rate | French IR equivalent |
|---|---|---|
| Up to 550,000 XPF (≈ €4,600) | 0% | 0% |
| 550,001 to 1,500,000 XPF (≈ €12,600) | 2% | 11% |
| 1,500,001 to 3,000,000 XPF (≈ €25,100) | 8% | 30% |
| 3,000,001 to 6,000,000 XPF (≈ €50,200) | 15% | 41% |
| Over 6,000,000 XPF | 22% | 45% |
Cost of living in Tahiti — average prices 2026
| Category / Item | Average price (XPF) | Average price (€) | Level |
|---|---|---|---|
| Furnished studio rent (Papeete) | 80,000 – 120,000 / mo | €670 – 1,005 | High |
| 2-bed apartment rent (Papeete) | 120,000 – 180,000 / mo | €1,005 – 1,508 | High |
| 2-bed apartment rent (Moorea) | 100,000 – 150,000 / mo | €837 – 1,256 | Moderate |
| Meal at a local workers' restaurant | 1,200 – 1,800 | €10 – 15 | Reasonable |
| Dinner at a restaurant (2 people) | 15,000 – 30,000 | €126 – 251 | High |
| Monthly groceries (1 person) | 50,000 – 70,000 | €419 – 586 | Moderate-high |
| Baguette bread | 110 – 130 | €0.92 – 1.09 | Moderate |
| 1 litre of petrol (SP95) | 155 – 175 | €1.30 – 1.47 | Moderate |
| Bus ticket (Papeete) | 150 – 200 | €1.26 – 1.68 | Affordable |
| Fibre internet / month (OPT) | 5,000 – 9,000 | €42 – 75 | High |
| Mobile plan (4G, 30 GB) | 3,500 – 6,000 | €29 – 50 | Moderate-high |
| New car (entry-level hatchback) | 2,200,000 – 3,000,000 | €18,400 – 25,100 | Very high |
| Cinema ticket | 900 – 1,200 | €7.50 – 10 | Affordable |
| Local beer (shop) | 400 – 600 | €3.35 – 5 | Moderate |
| Fresh tuna (market, per kg) | 800 – 1,500 | €6.70 – 12.56 | Cheap |
Sample monthly budgets (single person)
🧳 Tight budget
🌺 Comfortable budget
✨ Premium budget
Budgets for a single person in Tahiti/Papeete. For a couple, add 60–80%. For a family with children, see our Living in French Polynesia guide.
Becoming a tax resident in French Polynesia
Establish your main residence
Spending more than 183 days per year in French Polynesia OR having your main professional activity there is enough to establish Polynesian tax residency.
Register with the DICP
The Polynesian Tax Authority (DICP). Declare your tax domicile within 3 months of arrival. Documents needed: passport, proof of address, employment contract or company registration.
Notify your French tax office of departure
Inform your French tax centre (centre des impôts) of your move and file a partial income declaration (1 January to departure date). Keep all supporting documents.
Open a local bank account
Essential for receiving a Polynesian salary, paying local suppliers and accessing financial services. Banque de Polynésie, Socredo or Banque de Tahiti are the three main options.
File annual income tax return
File your IRPP return online via the DICP portal (typically April to June for the previous year's income). If self-employed or freelance, maintain Polynesian accounting records.
Opening a bank account in French Polynesia
| Bank | Group | Key strengths | Things to know |
|---|---|---|---|
| Banque de Polynésie | BNP Paribas | Dense network, access to BNP France | Higher fees on some transfers |
| Banque Socredo | Local public bank | Competitive loan rates, expat-friendly | Ageing online interface |
| Banque de Tahiti | Crédit Agricole | Full business services, mobile app | Account opening can be slow |
| OPT (postal bank) | PF Post Office | Low fees, present on outer islands | Limited services for business |
| Pacific Money | Online bank | 100% digital, fast to open | No physical branches |
Tax situation by expat profile
Posted employee
Keeps French employment contract. Social contributions often remain in France (posting agreement). Income tax depends on duration and bilateral convention. Check with HR.
Local employee (PF contract)
Contributes to the CPS (local health system). Subject to Polynesian IRPP. No French pension contributions → plan private supplementary retirement savings.
Freelancer / self-employed
No auto-entrepreneur scheme in French Polynesia (unlike France). Create a sole trader business or small company locally. Local VAT (TGC) applies above certain turnover thresholds.
Retiree
French pensions received normally in XPF. No double taxation if tax residence is properly established in French Polynesia. CPS reimbursements possible under certain registration conditions.
Digital nomad
Foreign-sourced income: depending on the source country, possibly reduced taxation in French Polynesia. No dedicated nomad visa but tourist entry + remote work generally tolerated. See our digital nomad guide.
Property investor
Rental income taxed locally (IRPP + property tax). Local tax incentive schemes possible for certain investments. Property purchase open to foreigners with no specific restrictions.
Frequently asked questions
Do expats pay French income tax in French Polynesia?
No. French Polynesia is an autonomous overseas country with its own tax system. Tax residents in French Polynesia do not pay French income tax (IR) or social contributions (CSG/CRDS). They are subject to local Polynesian income tax (IRPP) and local levies.
What is the VAT rate in French Polynesia?
VAT in French Polynesia is called TGC (Taxe Générale sur la Consommation). The standard rate is 16% since 2018, with a reduced rate of 6% on basic necessities and 0% on medical and educational services.
How much more expensive is life in French Polynesia vs mainland France?
Life in French Polynesia is on average 30–40% more expensive than in mainland France, mainly due to shipping costs for imported goods. Electronics, cars and processed food are particularly expensive. However, local products (fresh fish, tropical fruits) are very affordable.
What monthly budget do I need to live in Tahiti?
A realistic monthly budget for a single person in Papeete is around 250,000–350,000 XPF (€2,100–2,950): rent 80,000–120,000 XPF, food 50,000–70,000 XPF, transport 20,000–30,000 XPF, health insurance 15,000–25,000 XPF, leisure and misc 40,000–60,000 XPF.
How do I become a tax resident of French Polynesia?
You become a Polynesian tax resident once you establish your main home there (more than 183 days per year) or carry out your main professional activity there. You must register with the DICP (Polynesian Tax Authority) within 3 months of settling.
Can I open a local bank account easily in French Polynesia?
Yes, though options are limited: Banque de Polynésie (BNP Paribas), Banque Socredo (local public bank), OPT postal bank, Banque de Tahiti (Crédit Agricole) and Pacific Money (online). You'll need a passport, proof of address and sometimes proof of income. Socredo is often recommended for new arrivals.
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