Guía para expatriados a largo plazo en French Polynesia

French Polynesia, as an overseas collectivity of France, largely follows French immigration policies, with specific local adaptations. For long-term stays, a comprehensive understanding of these regulations is crucial.

• Visa-free entry and tourist stay limits:

  • EU/EEA/Swiss citizens: Enjoy freedom of movement and can enter and reside in French Polynesia without a visa for an indefinite period.
  • US, UK, Canadian, Australian, New Zealand passport holders: Can enter French Polynesia visa-free for tourist stays of up to 90 days within any 180-day period. This aligns with the Schengen area rules, though French Polynesia is not strictly part of the Schengen zone for long-stay purposes.
  • Other nationalities: May require a short-stay visa (similar to a Schengen visa) for tourist visits, depending on their country of origin. It is essential to check the official French visa website (France-Visas) for specific requirements.

• Temporary residency tracks (Long-Stay Visas - VLS): For stays exceeding 90 days, a Long-Stay Visa (Visa de Long Séjour - VLS) is mandatory. These visas are issued by French consulates or embassies in your country of residence and must be validated upon arrival in French Polynesia by applying for a Titre de Séjour (residency permit) at the Haut-Commissariat de la République en Polynésie française.

  • Work Visa (VLS-TS 'Salarié'): Requires a pre-approved work contract from a local employer in French Polynesia. The employer must initiate the process by obtaining work authorization from the local Labour Directorate (Direction du Travail). This is a common path for skilled workers.
  • Study Visa (VLS-TS 'Étudiant'): For individuals accepted into an accredited educational institution in French Polynesia. Applicants must demonstrate sufficient financial means (e.g., approximately €615/month or XPF 73,000/month as of May 2026) and proof of accommodation.
  • Visitor Visa (VLS-TS 'Visiteur'): Designed for individuals who wish to reside in French Polynesia without working, typically retirees or those with independent financial means (e.g., passive income, savings). Applicants must prove substantial and regular income (e.g., minimum €1,500-€2,000/month or XPF 178,000-237,000/month as of May 2026) and commit not to engage in professional activity.
  • Business/Investment Visa: While there isn't a specific 'investment visa,' individuals looking to establish a business or make significant investments may apply for a VLS-TS for 'Profession Libérale' or 'Commerçant,' requiring a detailed business plan and local economic approval.

• Digital Nomad or Remote Worker Visa Programmes (2025–May 2026):

  • As of early 2024, France introduced a new 'Talent Passport' visa category for digital nomads and remote workers, which is applicable to its overseas collectivities, including French Polynesia. This is a significant development for remote professionals.
  • Eligibility: Applicants must be employed by a company outside France or be self-employed with clients outside France, demonstrating a stable and sufficient income (typically at least 3 times the French minimum wage, which translates to approximately €5,000-€6,000/month or XPF 590,000-710,000/month as of May 2026). They must also possess comprehensive health insurance.
  • Process: Applications are made through French consulates/embassies. This visa allows for an initial stay of up to 12 months, renewable locally.

• Family Reunion and Dependent Visas: Spouses and dependent children of individuals holding a valid long-stay visa or residency permit in French Polynesia can apply for a VLS-TS 'Vie Privée et Familiale.' The primary resident must demonstrate sufficient financial resources and adequate housing to support their family.

• Permanent Residency: After five years of continuous legal residency in French Polynesia with valid Titres de Séjour, foreigners may be eligible to apply for a Carte de Résident, which is a 10-year renewable permanent residency permit. The application is made at the Haut-Commissariat.

• Citizenship: French citizenship can typically be acquired through naturalization after five years of continuous legal residency in French Polynesia. Requirements include demonstrating integration into French society, sufficient knowledge of the French language (B1 level), and an understanding of French culture and values. Marriage to a French citizen can shorten the residency requirement.

• Application Process:

  • Where to apply: For long-stay visas (VLS), applications are submitted to the French embassy or consulate in your country of residence. Upon arrival in French Polynesia, you must apply for your Titre de Séjour at the Haut-Commissariat de la République en Polynésie française in Papeetē.
  • Documentation: Required documents typically include a valid passport, visa application form, passport-sized photos, proof of financial means, proof of accommodation, comprehensive health insurance, a criminal record check, and documents specific to your visa category (e.g., work contract, university acceptance letter, business plan).
  • Fees: Visa fees vary by category (e.g., VLS-TS typically around €99 or XPF 11,800, as of May 2026). Residency permit fees are separate and paid locally (e.g., around €200-€250 or XPF 23,700-29,600 for a first Titre de Séjour).
  • Timelines: Visa processing can take several weeks to a few months. Obtaining the Titre de Séjour after arrival can also take several weeks.

• Renewal Procedures: Residency permits (Titres de Séjour) must be renewed at the Haut-Commissariat de la République en Polynésie française 2-4 months before their expiry date. Renewals require updated documentation, proof of continued eligibility, and payment of fees.

• Common Pitfalls and Refusal Reasons:

  • Incomplete or incorrect documentation: This is the most frequent reason for delays or refusals.
  • Insufficient financial means: Failing to demonstrate adequate funds to support your stay without becoming a burden on the state.
  • Lack of clear purpose of stay: Vague or inconsistent reasons for seeking long-term residency.
  • Overstaying a short-stay visa: This can lead to future visa denials and difficulties entering French territories.
  • Failure to apply for a Titre de Séjour: Not validating your VLS within the stipulated timeframe after arrival will render your stay illegal.
  • Criminal record: A history of serious offenses will likely lead to refusal.

It is highly recommended to consult the official website of France-Visas (for visa applications) and the Haut-Commissariat de la République en Polynésie française for the most up-to-date and specific requirements.

French Polynesia operates a distinct tax system from metropolitan France, with unique rules for residents and foreigners. Understanding these obligations is crucial for long-term expats.

• Tax residency rules: A foreigner generally becomes a tax resident of French Polynesia if their primary residence is in the territory, or if they spend more than 183 days in French Polynesia during a calendar year, or if their main economic interests (e.g., employment, business) are located there.

• Income tax rates and brackets for residents vs non-residents:

  • Individual Income Tax (IRPP - Impôt sur le Revenu des Personnes Physiques): A key distinction in French Polynesia is that salaries and wages earned locally are generally not subject to individual income tax (IRPP). Instead, these are subject to social security contributions and a 'Contribution de Solidarité Territoriale' (CST).
  • However, other forms of income, such as rental income, business profits (for self-employed individuals or company owners), and certain capital gains, are subject to IRPP. The rates are progressive, similar to a traditional income tax system, but the thresholds and rates are specific to French Polynesia. For example, as of May 2026, the lowest taxable bracket might start around 0% for very low incomes, progressing to higher rates for higher incomes (e.g., up to 40-50% for the highest brackets, though specific current brackets should be confirmed with a local advisor).
  • Non-residents are generally taxed only on income sourced within French Polynesia.

• Double taxation treaties: French Polynesia benefits from the double taxation treaties signed by France. France has an extensive network of treaties with many countries (e.g., United States, United Kingdom, Canada, Australia, New Zealand, Germany, etc.). These treaties aim to prevent individuals from being taxed twice on the same income. However, due to French Polynesia's unique tax structure (especially the absence of IRPP on local salaries), the application of these treaties can be complex and often requires expert interpretation. It's essential to consult a local tax advisor regarding your specific situation and country of origin.

• Social security and pension contributions for foreigners:

  • All employees and self-employed individuals legally working in French Polynesia are generally required to contribute to the Caisse de Prévoyance Sociale (CPS), the local social security fund. These contributions cover health insurance, family benefits, and pension.
  • Contribution rates are significant. As of May 2026, employee contributions can be around 10-15% of gross salary, with employer contributions being substantially higher (e.g., 20-30% or more). Self-employed individuals pay both employer and employee portions.
  • These contributions are mandatory and provide access to the public healthcare system and future pension benefits, subject to eligibility criteria.

• Tax filing requirements, deadlines, and how to file:

  • Individuals with taxable income (e.g., rental income, business profits, capital gains) must file an annual income tax declaration with the Direction Générale des Impôts de Polynésie française (DGIFP).
  • The filing deadline is typically in April or May of the year following the tax year (e.g., for 2025 income, filing would be in April/May 2026). Declarations can often be filed online or submitted manually.

• Tax deductions and allowances available to expats: Deductions and allowances are generally limited and specific to French Polynesian tax law. They may include certain family-related deductions, specific investment incentives, or professional expenses. These are not as extensive as in some other jurisdictions, and eligibility should be verified with the DGIFP or a tax professional.

• Property ownership tax for foreigners:

  • Taxe Foncière (Property Tax): An annual tax levied on the owners of built and unbuilt properties. Rates are set by local municipalities.
  • Taxe d'Habitation (Occupancy Tax): An annual tax levied on the occupant (owner or tenant) of a residential property. Rates also vary by municipality.
  • Both taxes are applicable to foreigners owning or occupying property in French Polynesia.

• Capital gains tax: Capital gains arising from the sale of real estate or certain financial assets are generally subject to tax in French Polynesia. Exemptions or reduced rates may apply based on the holding period or specific circumstances. For instance, capital gains on the sale of a primary residence may be exempt under certain conditions.

• VAT and other indirect taxes affecting daily life:

  • Taxe Générale sur la Consommation (TGC): Introduced in 2022, the TGC is French Polynesia's equivalent of VAT. It applies to most goods and services.
  • Standard rate: 16% as of May 2026.
  • Reduced rates: 5% for essential goods and services (e.g., most food products, water, electricity, public transport) and 2% for specific services (e.g., medical services, banking, insurance).
  • The TGC significantly impacts the cost of living and daily expenses.
  • Other indirect taxes may include specific duties on alcohol, tobacco, and petroleum products.

• Wealth or net worth taxes: French Polynesia does not levy a specific wealth or net worth tax on individuals as of May 2026.

• When to engage a local tax advisor: It is highly recommended to engage a local tax advisor or accountant in French Polynesia. The territory's tax system is unique and complex, differing significantly from metropolitan France and other countries. A local expert can provide tailored advice on income tax obligations, social security contributions, TGC, property taxes, and the implications of double taxation treaties for your specific financial situation.

• Penalties for non-compliance: Non-compliance with tax obligations can result in significant penalties, including monetary fines, interest on underpaid taxes, and potential legal action. Late filing or payment can incur automatic surcharges.