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When the French General Tax Code provides in Article 4 A that "persons who have their fiscal domicile in France are liable to income tax because of all their income," he the term means "France" as the mainland and the DOM. The
TOM, which is part of Polynesia, are not affected and are regarded as fiscally independent territories.
As such, it must apply to residents of Polynesia Article 4 A 2 of the CGI, which provides that " people who have their tax residence outside France are subject to this tax because their only income from French sources. "
France has concluded with a single Polynesia International Tax Treaty signed March 28, 1957 on the elimination of double taxation and the establishment of rules on mutual administrative assistance for the taxation of income movable capital.


Thus, for all income other than those relating to movable assets, Article 4 A 2 of the Tax Code would otherwise apply.
However, one advantage of tax residence in Polynesia including for a retiree is eligible for special treatment applied to pensions paid by the debtor is established or domiciled in France to persons whose tax domicile in the territorial communities overseas.
Indeed, for the calculation of income tax or withholding tax, a reduction of 40% is applied on the gross amount of such pensions.
There are other advantages as for the CSG, CRDS ...