SAFrench Polynesia
What it takes to form, own and run a public limited company in French Polynesia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
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%.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- At least half of the par value of cash shares at subscription, the rest within five years (CCISM table).
Quote
Libération de la moitié au moins de la
Own it
Who may own and run it
- Directors
- A company may be one
Quote
B. Pour les dirigeants personnes morales :
- Shareholders
- At least 7
Quote
Minimum : 7.
- Members
- At least 7
Quote
Minimum : 7.
- A local company secretary
- Not required
Quote
statuts fixent le nombre maximum des membres du conseil
- A local registered agent
- Not required
Quote
Domiciliation du siège social au domicile du gérant
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the SA.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the SA are in our records.
What is public
Not in our records What the register shows the public is not in our records for the SA.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%
Corporate income tax (impôt sur les bénéfices des sociétés) at 25% on the profit of sociétés de capitaux (SA, SARL), as the territory's Agence de développement économique states; preferential 20% for renewable-energy producers and for research-and-development and digital companies; a minimum flat tax of 0.5% of turnover (0.25% in a loss, floor 50,000 XPF, cap 4,000,000 XPF) replaces it where higher or in deficit; a supplementary contribution of 7% to 15% applies to profit of 50,000,000 XPF and over.
Quote
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%.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in PF
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary dissolution with liquidation in two steps (dissolution, then closing of the liquidation), or, for a sole partner, dissolution without liquidation followed by removal (radiation); each is declared to the CFE of the CCISM on form MG3 and published in the Journal officiel de la Polynésie française.
Quote
Cette formalité se fait en 2 étapes : la dissolution puis la clôture de liquidation.
- Statutory fee
- XPF 4,000
Quote
Frais de dossier du CFE : 4 000 F CFP
Every business in French Polynesia
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for PF.
Payment and banking services
None of the services whose lists we hold names PF. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- SA
- Identifier
- PF-SAA form ISO 20275 does not list.