Tax Map · Crypto tax rankings

Crypto tax in French Polynesia

Crypto in French Polynesia is unclear / unsettled.

There is no clear, specific official guidance on how an individual’s crypto gains are taxed in French Polynesia, and you should assume French rules might be influential but confirm with a local tax adviser before relocating.

“Article 41 of the 2019 Budget Act provides for 30% fixed-rate taxation (12.8% for income tax and 17.2% for social levies) of capital gains on occasional sales of digital assets, especially cryptocurrencies, made by individuals since 1 January 2019. As from 1 January 2023, Article 79 of the 2022 Budget Act gives taxpayers entitlement to expressly and irrevocably opt, for the taxation of their capital gains from occasional sales of digital assets, for taxation at the progressive income tax scale.” — Direction Générale des Finances Publiques (France)

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.