Employer Tax Contributions

Tax Type	Rate	Base
Social Security (CPS)	14.5% (employer)	Gross wages
Vocational Training Tax	% of payroll (small)	Payroll
Territorial Solidarity Contribution (CST-S)	Progressive (0.5% - 28%)	Salaries, wages, pensions, etc.

Filing & Compliance

• Social security contributions (CPS) are generally due monthly, with annual summary declarations required.
• Withholding tax on individual income (IRPP) must be declared and remitted monthly, with an annual summary declaration also mandatory.
• Employers are responsible for calculating, withholding, and remitting both employer and employee contributions to the Caisse de Prévoyance Sociale (CPS).

As of today, February 5, 2025, French Polynesia has a distinct tax system, separate from mainland France. Several deductions and credits can reduce the overall tax burden for employees. Information specific to 2025 may not yet be fully available, and this information is based on the most recently available data.

Income Tax

French Polynesia has its own income tax system. Rates and brackets are subject to change annually, so it is recommended to consult the latest official resources from the Direction des Impôts et des Contributions Publiques (DICP) for the most up-to-date information.

Social Security Contributions

Employees in French Polynesia contribute to the Régime de solidarité de la Polynésie française (RSPF), which covers healthcare, retirement, and other social security benefits. Contribution rates and income thresholds may vary annually.

Other Deductions

• Professional Expenses: Certain work-related expenses might be deductible under specific conditions. These may include travel expenses, training costs, or professional association fees. Check with the DICP for eligibility and required documentation.

• Certain types of Savings and investments: Certain savings plans or investments may offer tax advantages. The availability and specific benefits of these schemes can change over time. Consult with a financial advisor for personalized guidance.

Tax Return and Deadlines

Taxpayers in French Polynesia are required to file an annual income tax return. The deadline for filing typically falls in the following year, but it is important to check with the DICP for the exact deadline for a given tax year. Late filing may result in penalties.

Employer Responsibilities

Employers in French Polynesia are responsible for withholding income tax and social security contributions from employee salaries. They must also declare these amounts to the DICP and provide employees with necessary documentation, such as pay slips detailing deductions. Failure to comply with these obligations can lead to significant penalties.