Introduction
Crypto tax in French Polynesia confuses people, especially those coming from mainland France. You instinctively picture the mainland's 30% flat tax — but, fiscally, French Polynesia is not mainland France. It has broad autonomy and has built a system of its own, where there is simply no personal income tax. What is taxed is not income as such, but professional activity. This module walks you through that logic simply, so you know whether, as a Polynesian resident, you are subject to any tax — and which one. Important: this content is educational, not personal tax advice — for your own situation, reach out to the DICP or a local tax adviser.
A different system: no income tax, but a tax on activity
French Polynesia enjoys broad fiscal autonomy. In practice, its system has almost nothing to do with mainland France: there is no personal income tax. A Polynesian individual does not file an income tax return as in mainland France, and there is no 30% flat tax on capital gains.
What French Polynesia taxes is not income, but activity. Two main levies apply to a professional or commercial activity: the transaction tax (impôt sur les transactions, IT) and the territorial solidarity contribution on the self-employed (CST-NS). Both are levied on the gross revenue of the activity, not on a net profit or an isolated capital gain.
The consequence is clear: an individual occasionally selling crypto has, in principle, no income tax to pay on the gain, since no such tax exists. Conversely, someone running a genuine crypto activity as a professional falls under the IT and the CST-NS on their gross revenue, depending on their status.
- No personal income tax in French Polynesia.
- Taxation targets activity, via the transaction tax (IT) and the CST-NS.
- The IT and the CST-NS are levied on the GROSS revenue of the activity, depending on status.
French Polynesia is France, so the 30% flat tax (PFU) applies to crypto capital gains.
Actually : No. French Polynesia has fiscal autonomy: there is no personal income tax, and therefore no 30% flat tax on capital gains. What is taxed is professional activity, via the transaction tax (IT) and the CST-NS, levied on gross revenue.
Private individual or professional: what each one faces
In French Polynesia, the whole question is not "how long you held" or "how much you made", but "are you acting as a private individual or as a professional?". It is this distinction that decides whether a local tax applies.
A private individual who manages their own assets and occasionally sells crypto is not carrying on a professional activity. Since there is no income tax, their gain is in principle not hit by a personal tax on the capital gain. A professional, on the other hand, carries on an organised, regular activity: they fall under the local taxes on activity.
- Private individual (managing their own assets, occasional sale): no income tax, so in principle no personal tax on the capital gain.
- Professional (organised, regular, structured activity): falls under the transaction tax (IT) and the CST-NS.
- The IT and the CST-NS hit the gross revenue of the activity, not a private individual's simple gain.
- The private / professional border depends on your status and the reality of your activity — if in doubt, ask the DICP.
The local currency (XPF) and checking with the DICP
First practical reflex: in French Polynesia the currency is not the euro but the CFP franc (XPF). Your thresholds, amounts and obligations are assessed in XPF, not in euros. It is a detail that changes how you read your concrete situation.
Second reflex: the local tax system is specific and evolves. Rather than transposing mainland rules that do not apply, check your situation with the official source, the DICP (Direction des impôts et des contributions publiques de Polynésie française).
XPF, not euro — and the DICP is the authority
The local currency is the CFP franc (XPF), not the euro: think in XPF for your amounts and obligations. And because Polynesian tax is a system of its own, the only reliable reference is the DICP (Direction des impôts et des contributions publiques de Polynésie française). If in doubt, it is the body to ask.
Your obligations, and the role of a French account
As a resident of French Polynesia, it is up to you to know your status and meet your local obligations. If you are a mere private individual, the absence of income tax in principle shields you from a personal tax on your capital gains; if you carry on a professional activity, you fall under the transaction tax (IT) and the CST-NS, and you must declare them according to the DICP's rules.
Deblock is regulated in France (mainland), not in French Polynesia. That changes nothing about your local obligation: the account does not declare on your behalf and removes no Polynesian obligation. A French account remains a simple tool to buy, sell and hold crypto — it is up to you to keep your own records.
The right reflex is therefore to keep the history of your operations (dates, amounts in XPF) and, at the slightest doubt about your status, to reach out to the DICP or a local tax adviser. Official source: DICP (Direction des impôts et des contributions publiques de Polynésie française).
- Private individual = no income tax, so in principle no personal tax on the capital gain; professional = IT + CST-NS to declare.
- Deblock, regulated in mainland France, never declares on your behalf in French Polynesia.
- Keep the history of your operations (dates, amounts in XPF) to justify your situation.
- At the slightest doubt, check with the DICP or consult a local tax adviser.
What you should remember
- 01French Polynesia has broad fiscal autonomy: no personal income tax, and therefore no 30% flat tax on capital gains.
- 02What is taxed is professional activity, via the transaction tax (IT) and the CST-NS, levied on gross revenue.
- 03An individual selling occasionally has in principle no personal tax on the capital gain; a professional falls under the IT and the CST-NS.
- 04Local currency = CFP franc (XPF), not euro. Polynesian resident = you check with the DICP; Deblock does not declare for you. Educational content, not tax advice.
Compare tax rules by jurisdiction
Crypto tax by country
How your crypto gets taxed at home
Every country where Deblock is available has its own tax reading. This section gives an educational reference point before any simulation. Your real case depends on tax residence, annual transactions and your status.
France: 30% flat tax with €305 disposal exemption
For a French tax resident, selling crypto for euros, paying with crypto or converting into a good/service triggers taxation. Crypto-to-crypto swaps are generally neutral.
Simplified calculation
- If annual disposals ≤ €305: no tax.
- Gain = disposal price − weighted total acquisition price across the portfolio.
- 30% flat tax by default: 12.8% income tax + 17.2% social contributions.
- Optional progressive income tax scale if more favourable.
Enter your numbers and compare the estimated tax under the jurisdiction selected above. Educational only, not tax advice.
⚠️ Educational estimate. Your real case depends on household, operations and may change.
Try with a Deblock accountFlat tax / PFU
30% total, no allowance. Simple to compute, this is the simulator's default.
Progressive option
Available since 2019. Only useful if your marginal income tax rate is very low or if you have losses to offset.
Global portfolio
The administration looks at total disposal price, total acquisition cost and total portfolio value at disposal — not line-by-line by coin.
Check with the local tax authority. This page stays educational and does not replace personalised advice.
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