SARLFrench Polynesia
What it takes to form, own and run a private 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
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La SARL est gérée par un ou plusieurs gérants, obligatoirement personnes physiques, pris parmi les associés ou en dehors d'eux.
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Le montant du capital de la SARL pourra être déterminé librement par les associés
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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%.
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
- Balance of capital to be paid up within 5 years of registration (CCISM FAQ).
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Vous avez un délai de 5 ans à compter de l’immatriculation de la société pour libérer le surplus du capital.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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La SARL est gérée par un ou plusieurs gérants, obligatoirement personnes physiques, pris parmi les associés ou en dehors d'eux.
- Shareholders
- At least 2 · at most 50
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2 associés minimum.
- Members
- At least 2 · at most 50
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2 associés minimum.
- A local company secretary
- Not required
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par une ou plusieurs personnes physiques
- A local registered agent
- Not required
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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 SARL.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the SARL are in our records.
What is public
Not in our records What the register shows the public is not in our records for the SARL.
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.
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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%.
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.
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Cette formalité se fait en 2 étapes : la dissolution puis la clôture de liquidation.
- Statutory fee
- XPF 4,000
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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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- SARL
- Identifier
- PF-SARLA form ISO 20275 does not list.