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ProgrammesPacific Islands (French Territory)
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ResidencyTax residency

French Polynesia

A French Overseas Collectivity with genuine fiscal autonomy — no personal income tax at all — but no separate French Polynesian citizenship exists.

Passport rank

#4

Visa-free destinations

185

GDP per capita

USD 22,000

Safety rating

Good

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Country overview

French Polynesia (including Tahiti, Bora Bora, and Moorea) is a French Overseas Collectivity with substantial local autonomy — its own assembly, president, and tax system — while remaining under French sovereignty for defence, currency, and foreign affairs. It is among the wealthiest per-capita economies in the Pacific, built on tourism and black pearl exports.

Tax overview

Full fiscal autonomy from mainland France — no personal income tax, no wealth tax, and no general inheritance/gift tax on individuals. Instead, a graduated wage levy (CST, contribution de solidarité territoriale) applies, maxing at 25% for high earners.

Safety

Good — Generally low crime under French-standard policing; no active independence unrest, unlike New Caledonia.

Healthcare

French/EU-standard public healthcare (Sécurité sociale) in Papeete; outer-island facilities are more limited, with referral to Papeete or mainland France for complex care.

Education

French national curriculum available; higher education options are limited locally, and most students pursue university in mainland France.

Investment routes

There is no citizenship or residency-by-investment scheme, and there is no distinct 'French Polynesian citizenship' — residents hold French/EU citizenship. Non-European property buyers must obtain a government 'Certificat d'Investissement' verifying legitimate source of funds, but this authorises a purchase, not a residency right.

Agricultural land and land in protected zones cannot be purchased by foreigners at all; customary (Polynesian family collective) land cannot be purchased by anyone and is only available via long-term (30–99 year) emphyteutic lease.

Work permits

Non-EU nationals need a French long-stay visa before arrival (renewable annually, can lead to permanent residency); a 'carte de commerçant étranger' route exists for self-employed non-EU nationals in commerce, industry, or crafts.

French Long-Stay Visa (non-EU)

SelfSpouse: Can work

Standard national visa route, renewable annually; permanent residence available after 5 years' continuous legal residence.

Economic opportunity

Tourism is the dominant industry, with black pearl farming the second-largest export earner (around 54% of exports in recent years) alongside handicrafts and noni products.

GDP

≈ USD 6.5 billion (2024)

Key industries

TourismBlack pearl farmingHandicrafts

The zero personal income tax regime is a genuine draw for high-earning individuals who can establish the required French long-stay residence, though the Certificat d'Investissement process adds friction for non-European buyers.

Who this programme suits

French Polynesia suits EU citizens and high earners drawn by the zero-income-tax regime who are prepared to navigate French national (not local) immigration law — it is a tax-planning destination within French sovereignty, not an independent citizenship jurisdiction.

EU/EEA citizens exercising freedom of movement who want a zero-income-tax French territory

High-net-worth individuals establishing French Polynesian tax residency via the long-stay visa route

Tourism and hospitality entrepreneurs, subject to the Certificat d'Investissement for non-European buyers

Common origin countries

FranceEU member statesUnited StatesAustralia