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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
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