French Polynesia is not listed as a tax haven. However, there is no income tax, no death duties, tax capital. Personal companies and corporation, mainly, are subjected to direct tax. Corporation income tax is sed at 27%.
Many years, French Polynesia instituted a consistent investment aid policy.
What are the preliminary steps for the realization of a foreign investment in French Polynesia?
No prior application/authorization are required for any Foreign investment planned in fishing, aquaculture, mother-of-pearl, pearl, audiovisual or telecommunications and acquisition of real property assets or rights.
As for foreign investments planned in sectors not included above, they are subjected to a “Foreign Investment Declaration in French Polynesia” to be submitted to the President of the Country, within three months following the completion of the investment.
« Invest in Tahiti» helps foreign investors in all teheir steps in French Polynesia.
Is there a limited number of years for foreign investments?
No, investments may stay as long as desired. As for investors, a long-term work permit is required; please consult a French embassy abroad. In general it is a one year renewable work visa. Renewals are unlimited.
Do foreign investors who buy or have long-term rent have automatic long term residence visa?
No. French Polynesia can issue work permits, for visa. Visas and residence visas are issued by France through French Embassies.
In Tourism, is it possible to access Polynesian lands?
It is possible to access to lands, islands or islets with long-term rental agreements with private people (through notaries or real estate professionals) or with the Country (public domain lands).