Methodology - French Polynesia (2026)

Educational model - not tax advice. Currency XPF. French Polynesia has its own fiscal regime with no ordinary personal income tax.

Employee (salarie)

There is no personal income tax. The labour-income levy is the CST-S (Contribution de Solidarite Territoriale sur les traitements et salaires), withheld at source on monthly gross.
CST-S 2026 marginal bands on monthly gross: 0.5% up to 150,000; 3% to 250,000; 5% to 400,000; 9% to 700,000; 11% to 1,000,000; 15% to 1,250,000; 18% to 1,500,000; 21% to 1,750,000; 24% to 2,000,000; 26% to 2,500,000; 28% above. It is not withheld below 150,000 XPF per month.
CPS (Caisse de Prevoyance Sociale, RGS) employee contributions: assurance maladie 4.98% (monthly ceiling 5,000,000), retraite tranche A 7.84% (ceiling 269,000), retraite tranche B 5.81% on the 269,000 to 525,000 portion.
Employer cost adds maladie 9.96%, retraite A 15.69%, retraite B 11.62%, accidents du travail 0.77%, prestations familiales 4.16%, FSR exceptionnel 1% and continuing-training 0.5%, within their respective ceilings.
Out of scope: sector-specific family and accident rates, benefits in kind, and CST-S aggregation across multiple income sources.

The CST-NS (Contribution de Solidarite Territoriale sur les professions et activites non salariees) is assessed on annual turnover, not profit. This calculator uses the services / liberal-professions schedule: 0.75% up to 5,000,000; 2.75% to 10,000,000; 3.25% to 20,000,000; 3.75% to 50,000,000; 4.5% to 75,000,000; 5% above.
CPS RNS social contribution is 9.84% of net professional income, with the contributory base floored at about 1,440,000 XPF per year and capped at 60,000,000 XPF per year (2026 reform, provisional).
Out of scope: the commercants / negoce CST-NS schedule (0.4% to 3.25%), the low-income contribution subsidy, and voluntary RNS cover.