F I P A S U D

 

Revenue Duty

 

The applicable taxation in French Polynesia is specific to the Territory.

The great innovation made in 1998 consisted by the installation of VAT.

In 1999 there is 3 rates of VAT: 2%, 4%, 6%.

On january 2.000 these rates will be :

  • 4% for the reduce rate,

  • 6% for the services,

  • 9 % for the goods.

The rate of Corporation Tax varies from 30 to 50 %. Inciting meusures are installation to date to support any type of exports (including the sector of the services). In this case the exemption is proportionelle with the turnover export compared to the turnover général.

If the taxation, so far, is relatively light, one notes the installation of a taxation of the European type except for income tax.
This taxation tends to make autonomous the Territory on the plan of its revenues from taxes.

For additional information