Asia-Pacific
Currency
XPF
Corporate Tax
30%
Personal Income Tax
40%
VAT / GST
11%
Standard 30%; mining (nickel) special regime.
Top rate 40% above XPF 9.5m/year; 0-40% scale.
Standard 11% (TGC); reduced rates on essentials.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~30% total (employer ~18% + employee ~12%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
Progressive
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Nickel mining special regime. Tax autonomy from France. Pacific territory.
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