French Polynesia
PF: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in French Polynesia
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names PF. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for PF.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for French Polynesia: where to register, file and check.
Blocs and agreements
The trade arrangements PF belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
French Polynesia’s own position
- Customs territory
- Its own: outside the Union customs territory; duties and taxes on imports are set by the territory's own authorities
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the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply,
- VAT territory
- Its own: territory-level TVA levied by French Polynesia on imports and sales; French TVA does not apply; outside the EU VAT territory
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dans les collectivités régies par l'article 74 de la Constitution (Saint-Martin, Saint-Barthélémy, Saint-Pierre-et-Miquelon, Polynésie française, Wallis-et-Futuna), en Nouvelle-Calédonie
- European Union: internal market and customs union
- Outside
French Polynesia is an overseas country and territory listed in TFEU Annex II (association under Part Four), outside the Union customs territory; the OCT decision records that OCTs do not form part of the single market.
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The special arrangements for association set out in Part Four shall apply to the overseas countries and territories listed in Annex II.
- European Union: VAT territory
- Outside
Not a territory to which the Treaty applies under art. 355(1); the French tax authority states that French TVA is not applicable in French Polynesia.
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‘third country’ means any State or territory to which the Treaty is not applicable.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 25%Official service-public.pf as of 2026-10-15 · the rate for the EURL
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Les sociétés dites de capitaux (sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée) mais aussi les organismes publics jouissant de l’autonomie financière (EPIC) sont soumis à l’impôt sur les bénéfices de sociétés au taux de 25%.
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in PF, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for PF.
Tax calendar
When the main returns and payments fall due in PF, tax year 2025, as the tax authority states it.
- Corporate tax return
- 30 April · each year
the DICP's 2026 tax calendar lists the IS results return on 30 April 2026, for the 2025 financial year. The calendar does not state the rule for other closing dates, so only the date for a 31 December year-end is recorded. The DICP's IS page, which should state the three-months-after-closing rule, returned an empty response to scripts, and the calendar says nothing on IS payment dates, so cit_final_payment and cit_estimated_payment stay unreachable.
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30 avr. IS - Impôt sur les sociétés : déclaration de résultats
- Corporate tax, final payment
- Not in our records
impots.gov.pf inaccessible when checked
- Corporate tax, instalments
- Not in our records
impots.gov.pf inaccessible when checked
- Personal income-tax return
- Not in our records
impots.gov.pf inaccessible when checked
- Personal income tax, final payment
- Not in our records
impots.gov.pf inaccessible when checked
- Personal income tax, instalments
- Not in our records
impots.gov.pf inaccessible when checked
- VAT return
- Not in our records
impots.gov.pf inaccessible when checked
- Payroll withholding
- Not in our records
impots.gov.pf inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for PF yet.
Economy and trade
What it exports
Goods PF exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes PF’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport HS 7101 | 37.2% | 58.5% | 51.7% | US$98 m |
| Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 HS 0302 | 14.0% | 8.0% | 9.2% | US$17 m |
| Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated HS 8415 | 0.53% | 0.99% | 5.6% | US$11 m |
| Turbojets, turbopropellers and other gas turbines HS 8411 | 2.3% | 3.5% | 3.2% | US$6 m |
| Vanilla HS 0905 | 3.6% | 2.6% | 3.0% | US$6 m |
| Parts suitable for use solely or principally with the machines of heading 8501 or 8502 HS 8503 | under 0.05% | 0.73% | 2.0% | US$4 m |
| Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified HS 1513 | 5.6% | 1.9% | 2.0% | US$4 m |
| Parts of goods of heading 8801, 8802 or 8806 HS 8807 | 11.3% | 6.0% | 1.8% | US$3 m |
| Direction finding compasses; other navigational instruments and appliances HS 9014 | 0.80% | 1.3% | 1.5% | US$3 m |
| Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations HS 3304 | 1.5% | 0.92% | 1.3% | US$3 m |
Total goods exports, 2024: US$189 m. The ten largest headings are shown.