{"id":4689,"date":"2025-07-17T02:10:26","date_gmt":"2025-07-17T00:10:26","guid":{"rendered":"https:\/\/www.service-public.pf\/ade\/?page_id=4689"},"modified":"2026-08-31T21:59:51","modified_gmt":"2026-08-31T19:59:51","slug":"the-main-investment-incentives-measures","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/ade\/en\/invest\/the-main-investment-incentives-measures\/","title":{"rendered":"The main investment incentives"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:var(--awb-color2);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row 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fusion-column-has-shadow fusion-flex-justify-content-flex-end fusion-content-layout-block\"><nav class=\"awb-menu awb-menu_row awb-menu_em-hover mobile-mode-collapse-to-button awb-menu_icons-left awb-menu_dc-no mobile-trigger-fullwidth-off awb-menu_mobile-toggle awb-menu_indent-left awb-menu_mt-align-flex-start mobile-size-full-absolute loading mega-menu-loading awb-menu_desktop awb-menu_dropdown awb-menu_expand-right awb-menu_transition-fade\" 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awb-menu__main-ul_row\"><li  id=\"menu-item-3487\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3487 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"3487\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"#awb-off-canvas-menu-trigger\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Consulter la table des mati\u00e8res<\/span><\/a><\/li><\/ul><\/nav><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-bottom:0px;--awb-background-color:var(--awb-color1);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:11.616%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:7.68%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:17.424%;--awb-spacing-left-medium:11.52%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">The main investment incentives measures<\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"--awb-max-width:100%;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1324\" height=\"692\" title=\"Fd (1)\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1.png\" alt class=\"img-responsive wp-image-3960\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-200x105.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-400x209.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-600x314.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-800x418.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1-1200x627.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/fd-1-1.png 1324w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-custom_color_1);--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:600;\"><div class=\"page\" title=\"Page 2\">\n<p>Structuring investment projects carried out in French Polynesia can benfit, under certain conditions, from public support measures through, on one hand, the Polynesian tax exemption scheme or incentive measures for major investments, and on the other hand, the national tax exemption system.<\/p>\n<p>Depending on the sector, investors may also benefit from operational assistance (tax or parafiscal exemption measures), which vary from one industry to another.<\/p>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:40px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">1. national tax exemption<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">The French State supports the economic development of French Polynesia through a tax exemption system specific to the region (Overseas Tax Exemption or LODEOM).<\/span><\/p>\n<p>This fiscal aid scheme applies to investments madi in overseas territories in so-called \u00ab\u00a0productive\u00a0\u00bb sectors and \u00ab\u00a0housing\u00a0\u00bb projects. The \u00ab\u00a0housing\u00a0\u00bb category mainly refers to the construction of new residential properties for primary residence, benefiting individuals whose income does not exceed certain thresholds.<\/p>\n<p>Exclusions concern, amoung others, commercial activities, restaurants (excluding classified, tourism restaurants), consulting or expertise services, research and development, education, healthcare, banking, finance and insurance, as well as non-profit activities, postal services, sports and cultural activities, etc.<\/p>\n<p>The tax benefit applies to taxpayers domicilied in mainland France who contribute to financing eligible investments.<\/p>\n<p><b>Financial benefits:<\/b><\/p>\n<\/div>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-custom_color_2);--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\"><span style=\"color: var(--awb-textcolor);background-color: var(--awb-odd-row-bgcolor);letter-spacing: 0px\">Individual investor: Reduction of income tax between 44.12% and 54.36%, with at least 56% of the benefit being retroceded to the overseas business, which thus receives a tax advantage of at least 24.71%* ;<\/span><\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">Corporate investor: Deduction from taxable income or a 35% reduction in corporate tax, with 80% of the benefit being retroceded to the overseas business, which thus receives a tax advantage of at least 28%*.<\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-font-size:13px;--awb-text-color:var(--awb-custom_color_5);--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">*Based on the pre-tax amount of eligible investments.<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/i.png&#039;);--awb-bg-position:center center;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/03\/i.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"I\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27600%27%20height%3D%27800%27%20viewBox%3D%270%200%20600%20800%27%3E%3Crect%20width%3D%27600%27%20height%3D%27800%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2. polynesian tax exemption<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">The tax incentive measures for investment outlined in the Investment Code of French Polynesia from a support system to promote the development of major projects. This system significantly reduces the financial burden on project developers.<\/span><\/p>\n<p>It allows them to benefit from financial participation from third-party companies, covering an amount between 22.5% and 30% (depending on the sector) of the eligible investment amount excluding tax. In return these companies are entitled to a tax credit ranging from 30% to 40% of the eligible base portion invested, which they pass on at least 75% to the project developers, resulting in a maximum tax gain of 30% of the actual amounts invested.<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:39px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b>The following exemple presents a typical financing plan:<\/b><\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-1.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[f37f892b08e2896a663]\" data-title=\"Type Of Financing 1\" title=\"Type Of Financing 1\"><img decoding=\"async\" width=\"1141\" height=\"539\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-1.png\" alt class=\"img-responsive wp-image-5013\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-1-200x94.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-1-400x189.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-1-600x283.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-1-800x378.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-1.png 1141w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/a><\/span><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:25px;--awb-padding-right:30px;--awb-padding-bottom:15px;--awb-padding-left:30px;--awb-bg-color:#f2f2f2;--awb-bg-color-hover:#f2f2f2;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">IN ITS IMPLEMENTATION, THE POLYNESIAN TAX EXEMPTION SYSTEM OFFERS TWO REGIMES:<\/h4><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color5);--awb-margin-bottom:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2-1-1. INDIRECT INVESTMENTS<\/h4><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>Investments made in French Polynesia may be eligible for the tax exemption system, provided specific criteria related to the sector of activity are met. Individuals or entities liable for corporate tax or gross revenue tax, who participate in financing investments programs in one of the eligible secotrs approved by French Polynesia, benefit, under certain conditions, from a tax credit.<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:20px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:40px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color5);--awb-margin-bottom:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2-1-2. DIRECT INVESTEMENTS<\/h4><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>Corporate entities are subject to corporate tax or gross revenue tax can benefit from a tax advantage, in the form of a reduction in corporate tax, income tax on movable capital or on rights and taxes, when they directly carry out and finance an investment program approved by the council of ministers, without resorting to third-party investors.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:40px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-8\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">To benefit from this tax advantage, the investment program must be approved by the Council of Ministers. After the approval, the project owner calls upon \u00ab\u00a0tax-exempt investors\u00a0\u00bb (individuals or entities subject to gross revenue tax or corporate tax in French Polynesia) who, in return for their contributions to financing the project, benefit from a tax credit that can be applied in the fiscal year during which the financing occurs, with the remaining balance applied over the next fiscal year.<\/span><\/p>\n<p><b>In summary:<\/b><\/p>\n<\/div>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-custom_color_2);--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">The approved tax base is equal to the sum of the expenses validated by the Council of Minister ;<\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">The tax credit rate that companies benefit from in return for their financial participation in the project varies depending on the eligible sectors (see table on page 3) ;<\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-size: 16px;font-family: Montserrat;font-weight: 400\" data-fusion-font=\"true\" data-fusion-google-font=\"Montserrat\" data-fusion-google-variant=\"400\">For an approved tax base of 1 billion XPF, the total sum of the tax credit (30%) that the companies will benefit from will be 300 million XPF.<\/span><\/div><\/li><\/ul><div class=\"fusion-text fusion-text-9\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\"><span style=\"background-color: var(--awb-bg-color);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">These tax credits come with the obligation for the beneficiary companies to invest in the project a sum at least equal to 225 million XPF, or 75% of the tax credit retrocession.<\/span><\/div>\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">To benefit from the investment regimes provided under the Title I of Part II of the Investment Code (Polynesian tax exemption) and to request approval under the conditions of Chapter II of Title II, companies must be selected following a call for expressions of interest procedure.<\/span><\/p>\n<div class=\"page\" title=\"Page 2\"><\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-image:url(&#039;https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/z.png&#039;);--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:63px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/z.png\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder\" aria-label=\"Z\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27938%27%20height%3D%271062%27%20viewBox%3D%270%200%20938%201062%27%3E%3Crect%20width%3D%27938%27%20height%3D%271062%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">AN INVESTMENT PROJECT CARRIED OUT IN FRENCH POLYNESIA IS ELIGIBLE IF IT FALLS UNDER THE FOLLOWING SECTORS OF ACTIVITY:<\/h4><\/div><div class=\"fusion-image-element\" style=\"--awb-margin-bottom:40px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/eligible-sectors-of-activity-AMI.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[7798c2f8048fcf4f983]\" data-title=\"Eligible Sectors Of Activity AMI\" title=\"Eligible Sectors Of Activity AMI\"><img decoding=\"async\" width=\"1078\" height=\"873\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/eligible-sectors-of-activity-AMI.png\" alt class=\"img-responsive wp-image-5011\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/eligible-sectors-of-activity-AMI-200x162.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/eligible-sectors-of-activity-AMI-400x324.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/eligible-sectors-of-activity-AMI-600x486.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/eligible-sectors-of-activity-AMI-800x648.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/eligible-sectors-of-activity-AMI.png 1078w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 1078px\" \/><\/a><\/span><\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">3. COMBINATION OF THE TAX EXEMPTION SYSTEMS<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-10\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>Subject to project eligibility for both schemes, project sponsors can benefit from the combined support of both tax exemption schemes. They must submit their application to the AMI (Polynesian tax exemption) and to the DGFIP in Paris (National tax exemption).<\/p>\n<p>By combining both schemes, depending on the sector, it is possible to obtain more than 52.4% of aid on the eligible investment amount (75% of the 30% Polynesian tax credit + 66% of the 45.3% national tax reduction, minus the application fees).<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-11\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b style=\"color: var(--awb-color5)\">The following example presents a typical financing plan using dual tax exemption:<\/b><\/p>\n<\/div>\n<\/div><div class=\"fusion-image-element\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-2.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[0a900c236277d05072a]\" data-title=\"Type Of Financing 2\" title=\"Type Of Financing 2\"><img decoding=\"async\" width=\"1140\" height=\"409\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-2.png\" alt class=\"img-responsive wp-image-5014\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-2-200x72.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-2-400x144.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-2-600x215.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-2-800x287.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/08\/type-of-financing-2.png 1140w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/a><\/span><\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">4. the tax incentive system for large investments<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-12\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>In order to encourage large-scale investments that generate jobs in French Polynesia, a system consisting of long-term tax exemptions has been implemented by the government, alongside the tax relief program.<\/p>\n<p>To benefit from this system, investment programs must be carried out in the strictly defined Priority Development Zones (ZDP) and are subject, like the tax relief program, to approval by the Council of Ministers of French Polynesia.<\/p>\n<p>The minimum investment threshold is 10 billion XPF.<\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-13\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>The system provides for two types of ZDPs, which will determine the duration of the tax exemptions: ZDP1 (islands of the Society Archipelago) and ZDP2 (islands of the other arcipelagos).<\/p>\n<p>The approval of investment programs is subject to meeting certain conditions, including the feasibility of the proposed investments and the creation of jobs. The investment approval decree specifies the exemptions on imports as well as the internal regi\u00f9e exemptions granted.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">THE SYSTEM GUARANTEES LONG-TERM TAX EXEMPTIONS UNDER THE FOLLOWING CONDITIONS:<\/h4><\/div><div class=\"fusion-image-element\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\"><a href=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN.png\" class=\"fusion-lightbox\" data-rel=\"iLightbox[b85b32813101000435a]\" data-title=\"ZDP1 VEN\" title=\"ZDP1 VEN\"><img decoding=\"async\" width=\"1409\" height=\"603\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN.png\" alt class=\"img-responsive wp-image-5707\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN-200x86.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN-400x171.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN-600x257.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN-800x342.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN-1200x514.png 1200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2026\/08\/ZDP1-vEN.png 1409w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 1200px\" \/><\/a><\/span><\/div><div class=\"fusion-text fusion-text-14 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color5);--awb-margin-top:10px;--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>In order to reduce transportation costs due to geographical remoteness, the scheme extends the exemptions from the import duties and taxes to diesel fuel, upon request from the investor.<\/p>\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">Important: This scheme is not cumulative with the Polynesian tax exemption scheme. However, it can be combined with the national tax exemption scheme if the investment project falls within an eligible sector.<\/span><\/p>\n<\/div>\n<\/div><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_1);--awb-margin-bottom:-10px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">processing of applications<\/h2><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:40px;--awb-padding-right:40px;--awb-padding-bottom:80px;--awb-padding-left:30px;--awb-bg-color:#e8e8e8;--awb-bg-color-hover:#e8e8e8;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:-20px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-15 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b>The Economic Development Agency is primarly responsible for:<\/b><\/p>\n<p style=\"padding-left: 40px\"><b><span style=\"color: var(--awb-custom_color_2)\">&gt; <\/span><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Receiving the application files submitted as part of the Call for Expression of Interest (AMI) procedure and forwarding them to the Tax and Public Revenue Directorate (DICP).<\/span><\/b><\/p>\n<p><b>The tax and Public Revenue Directorate is primarly responsible for:<\/b><\/p>\n<p style=\"padding-left: 40px\"><b style=\"color: var(--awb-custom_color_2)\">&gt; <span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Processing requests for approval under the tax incentives measures ;<\/span><\/b><\/p>\n<p style=\"padding-left: 40px\"><b style=\"color: var(--awb-custom_color_2)\">&gt; <\/b><span style=\"color: var(--awb-custom_color_1)\">V<\/span>erifying the eligibility of the investment program under the relevant sector and ensuring that the application is complete with respect to the required documentation for approval<span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">.<\/span><\/p>\n<\/div>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--awb-margin-top:0px;\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/ade\/en\/our-missions\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Discover the agency<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":425,"featured_media":0,"parent":4622,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-4689","page","type-page","status-publish","hentry"],"acf":[],"lang":"en","translations":{"en":4689,"fr":3212},"pll_sync_post":{},"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/users\/425"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/comments?post=4689"}],"version-history":[{"count":23,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4689\/revisions"}],"predecessor-version":[{"id":5709,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4689\/revisions\/5709"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4622"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/media?parent=4689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}