French Polynesia is outside the EU, but French law extends the EU Markets in Crypto-Assets Regulation (MiCA, Regulation (EU) 2023/1114) to it through the Monetary and Financial Code (Article L712-7, as amended by Law No. 2025-391 of 30 April 2025). The French crypto-asset service provider provisions (Articles L54-10-1, L54-10-4 and L54-10-7) apply there from 1 July 2026 under Article L774-40. Crypto activity is legal and crypto-asset service providers fall under the French regime supervised by the AMF.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | asia pacific |
| Currency | XPF |
| Capital Gains (Personal) | No crypto-specific rules; French Polynesia has no general personal income tax, so individuals' private gains are not taxed under a general income tax; separate taxes apply to salaries and pensions (CST) and to investment income (IRCM plus 5% CST) |
| VAT on Crypto | No |
No crypto-specific tax rules. French Polynesia has its own tax system administered by the Direction des Impots et des Contributions Publiques, separate from French national tax, and no general personal income tax. Individuals pay the territorial solidarity contribution (CST) on salaries and pensions and the tax on income from movable capital (IRCM) plus 5% CST on investment income. Companies pay corporate income tax at a single rate on profits, plus a supplementary contribution of 7% to 15% on profit bands above XPF 50 million.
| Required | No |
| Regulator | AMF / IEOM |
| Framework | Regulation (EU) 2023/1114 (MiCA) as extended by Monetary and Financial Code Article L712-7 (Law No. 2025-391 of 30 April 2025); CMF Articles L54-10-1, L54-10-4 and L54-10-7 applied by Article L774-40 (in force 1 July 2026) |
French Polynesia is an overseas country and territory associated with the EU, not part of it; MiCA applies there only because French law extends it, with adaptations in CMF Article L712-9. Taxation is a local competence of French Polynesia.
Enforcement focused on unlicensed operators and consumer protection
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | compliant |
| Suspicious-Activity Reporting | No |
Status: Unclear
No specific DeFi regulation
Status: no_rules
No specific stablecoin framework
Status: no_rules
No specific NFT regulation
| Legal | Yes |
| Electricity Cost | $0.2/kWh |
| Renewable Energy | 15% |
| Infrastructure | fair |
Mining is legal but electricity costs are relatively high and renewable energy share is low, which may impact mining profitability.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 45/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
French Polynesia is politically stable as an overseas collectivity of France with moderate corruption and reasonable ease of doing business. No international sanctions apply. Geographic isolation and limited infrastructure pose operational challenges.
French Polynesia is outside the EU, but French law extends the EU Markets in Crypto-Assets Regulation (MiCA, Regulation (EU) 2023/1114) to it through the Monetary and Financial Code (Article L712-7, as amended by Law No. 2025-391 of 30 April 2025). The French crypto-asset service provider provisions (Articles L54-10-1, L54-10-4 and L54-10-7) apply there from 1 July 2026 under Article L774-40. Crypto activity is legal and crypto-asset service providers fall under the French regime supervised by t
French Polynesia is classified by FATF as: compliant.
KYC is not universally mandated.
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Explore IT Services →Last reviewed: 2026-09-20 · Data source: Soken Crypto Legal Map
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