🇵🇫 French Polynesia
Net Salary Calculator French Polynesia 2026: Gross to Net (CST-S, CPS)
French Polynesia: no personal income tax in 2026. Salaries bear the CST-S, a solidarity contribution withheld monthly by the employer at 0.5% to 28% by slice of gross monthly salary, and CPS contributions (health 4.98%, pension 7.84% then 5.81%). The EXPATRIATION.IO calculator turns gross salary into net using the Code des impôts schedule published by the DICP and the CPS rates of 1 January 2026.
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You have just calculated 842,987 XPF net per month.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| 0 F – 1,800,000 F | 0.5% | 1,800,000 F | 9,000 F |
| 1,800,000 F – 3,000,000 F | 3.0% | 1,200,000 F | 36,000 F |
| 3,000,000 F – 4,800,000 F | 5.0% | 1,800,000 F | 90,000 F |
| 4,800,000 F – 8,400,000 F | 9.0% | 3,600,000 F | 324,000 F |
| 8,400,000 F – 12,000,000 F | 11.0% | 3,600,000 F | 396,000 F |
| CST-S (solidarity contribution on salaries) | 855,000 F | ||
Social contributions breakdown
Employer contributions
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Computed for your profile: 10,115,842 F net in French Polynesia.
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|---|---|---|
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🇵🇫 French Polynesia
French Polynesia is a French collectivity with its own tax system and no personal income tax. Salaries bear the CST-S, a solidarity contribution withheld monthly by the employer on the gross salary by slices: 0.5% up to 150,000 F a month, 3% to 250,000 F, 5% to 400,000 F, 9% to 700,000 F, 11% to 1,000,000 F, 15% to 1,250,000 F, 18% to 1,500,000 F, 21% to 1,750,000 F, 24% to 2,000,000 F, 26% to 2,500,000 F and 28% above (rates in force since 1 January 2022); nothing is withheld when the monthly income is below 150,000 F. Employee CPS contributions in 2026 are 4.98% for health insurance (salary capped at 5,000,000 F a month) and 7.84% for retirement up to 269,000 F a month, then 5.81% from 269,000 to 525,000 F. The interprofessional minimum wage (SMIG) is 1,024.74 F an hour, 173,181 F a month for 169 hours, since 1 May 2024. The CFP franc is pegged to the euro at 1,000 F = 8.38 EUR.
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What the calculation reproduces, what it does not model
French Polynesia levies no personal income tax: the line labelled CST-S is the contribution de solidarité territoriale sur les traitements et salaires, withheld each month by the employer on the gross salary, benefits in kind included, by slices of monthly salary. The calculator applies the monthly schedule to one twelfth of the annual gross entered, which is exact for a constant monthly salary; a 13th month or a bonus is taxed in the slices of the month in which it is paid and comes out higher than shown here. No contribution is withheld when the monthly income is below 150,000 F. The CPS contributions are those of the régime général des salariés from 1 January 2026 (health insurance 4.98% capped at 5,000,000 F a month, retirement 7.84% up to 269,000 F a month and 5.81% from 269,000 to 525,000 F), for a private-sector employee; any supplementary pension scheme is not modelled. The employer cost includes health, retirement, accidents at work (0.77%), family benefits (4.16%, not due in some sectors), the exceptional pension solidarity fund (1% on the salary up to 486,000 F a month, its 100,000 F floor not modelled) and continuing training (0.50%). State civil servants posted to French Polynesia mostly remain under the metropolitan social security while owing the CST-S on their indexed pay; that case is not modelled. For your situation, confirm with the Direction des impôts et des contributions publiques and the Caisse de prévoyance sociale.
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Get the Expat Package Report (49 EUR)Tax system in French Polynesia
French Polynesia is a French collectivity with its own tax system and no personal income tax: a salary earned in Tahiti or in the other archipelagos is subject neither to the metropolitan income tax nor to CSG or URSSAF. It bears the CST-S, a solidarity contribution the employer withholds every month on the gross salary by slices of monthly pay, from 0.5% up to 150,000 F to 28% above 2,500,000 F, and the contributions of the Caisse de prévoyance sociale: 4.98% for health, 7.84% for retirement up to 269,000 F a month then 5.81% up to 525,000 F. Enter your salary: the calculator returns the CST-S, the CPS contributions, the net and the employer cost at the rates of 1 January 2026.
CST-S (solidarity contribution on salaries) scale 2026
| Taxable income | Rate |
|---|---|
| F0 – F1,800,000 | 0.5% |
| F1,800,000 – F3,000,000 | 3% |
| F3,000,000 – F4,800,000 | 5% |
| F4,800,000 – F8,400,000 | 9% |
| F8,400,000 – F12,000,000 | 11% |
| F12,000,000 – F15,000,000 | 15% |
| F15,000,000 – F18,000,000 | 18% |
| F18,000,000 – F21,000,000 | 21% |
| F21,000,000 – F24,000,000 | 24% |
| F24,000,000 – F30,000,000 | 26% |
| F30,000,000 and above | 28% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| Health insurance (CPS) | 4.98% | F60,000,000 |
| Retirement, tranches A and B (CPS) | 0% | No cap |
Gross to net for common salaries (2026)
Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.
| Gross per month (over 12) | Gross per year | Net per year | Net per month (over 12) | Employer cost per year | Total deductions |
|---|---|---|---|---|---|
| F173,181 | F2,078,172 | F1,794,405 | F149,534 | F2,744,850 | 13.7% |
| F200,000 | F2,400,000 | F2,065,320 | F172,110 | F3,169,920 | 13.9% |
| F248,700 | F2,984,400 | F2,557,268 | F213,106 | F3,941,796 | 14.3% |
| F269,000 | F3,228,000 | F2,757,770 | F229,814 | F4,263,542 | 14.6% |
| F300,000 | F3,600,000 | F3,071,032 | F255,919 | F4,739,740 | 14.7% |
| F357,700 | F4,292,400 | F3,654,102 | F304,508 | F5,626,081 | 14.9% |
| F400,000 | F4,800,000 | F4,081,552 | F340,129 | F6,275,860 | 15% |
| F525,000 | F6,300,000 | F5,284,702 | F440,392 | F8,191,330 | 16.1% |
| F600,000 | F7,200,000 | F6,058,882 | F504,907 | F9,229,840 | 15.8% |
| F750,000 | F9,000,000 | F7,595,242 | F632,937 | F11,306,860 | 15.6% |
| F1,000,000 | F12,000,000 | F10,115,842 | F842,987 | F14,643,760 | 15.7% |
| F1,500,000 | F18,000,000 | F14,827,042 | F1,235,587 | F21,317,560 | 17.6% |
Wage benchmarks in French Polynesia
Minimum wage: salaire minimum interprofessionnel garanti (SMIG) set by arrêté n° 580 CM of 30 April 2024 (Journal officiel de la Polynésie française n° 24 NS of 2 May 2024), 1,024.74 F an hour from 1 May 2024, 173,181 F for a month of 169 hours as computed by the ISPF (1,024.74 x 169 = 173,181.06; the Direction du travail’s employer sheet rounds to 173,182 F); no later increase had been published on 7 September 2026. Median and average: ISPF, Points Études et Bilans n° 1493, Bilan de l’emploi en 2024 (September 2025), gross monthly salary of a full-time equivalent employee, all sectors, salaried jobs declared to the CPS.
| Benchmark | Gross amount | Source |
|---|---|---|
| Statutory minimum wage (2024) | 1,024.74 XPF gross per hour (SMIG, all employees) | Arrêté n° 580 CM du 30 avril 2024 (JOPF n° 24 NS du 2 mai 2024) |
| Statutory minimum wage (2024) | 173,181 XPF gross per month (169 hours) | ISPF, Bilan de l’emploi en 2024 |
| Median wage (2024) | 248,700 XPF gross per month (full-time equivalent, all sectors) | ISPF, Bilan de l’emploi en 2024 |
| Average wage (2024) | 357,700 XPF gross per month (full-time equivalent, all sectors) | ISPF, Bilan de l’emploi en 2024 |
No income tax, but a CST-S withheld every month
French Polynesia levies no personal income tax: the Direction des impôts et des contributions publiques (DICP) states that there is no general tax on the whole of a person’s income. Salaries and pensions bear instead the CST-S, the contribution de solidarité territoriale sur les traitements, salaires, pensions, rentes viagères et indemnités diverses, which every employer withholds from each pay (précompte) and pays over to the collectivity. It is computed on the gross salary, benefits in kind and the indexed part of an indexed pay included, before the CPS contributions, by slices of monthly salary: 0.5% up to 150,000 F, 3% to 250,000 F, 5% to 400,000 F, 9% to 700,000 F, 11% to 1,000,000 F, 15% to 1,250,000 F, 18% to 1,500,000 F, 21% to 1,750,000 F, 24% to 2,000,000 F, 26% to 2,500,000 F and 28% above, the rates in force since 1 January 2022. Nothing is withheld when the monthly income is below 150,000 F. On a gross salary of 357,700 F a month, the 2024 average, the CST-S is 109,620 F a year and the net 304,508 F a month.
Because the CST-S is settled on each payment, the calculator’s annual figure is exact for a constant monthly salary; a 13th month or a bonus is taxed in the slices of the month in which it is paid, which the annual model does not reproduce. All natural persons domiciled in French Polynesia are liable, the texts making liability depend on domicile alone; recipients of income paid from outside French Polynesia file and pay the contribution themselves.
Sources: DICP, Les obligations des entreprises et organismes de retraite en matière de CST sur les traitements, salaires, pensions, rentes viagères et indemnités diverses (dépliant, octobre 2023) · DICP, Existe-t-il un impôt sur le revenu ? · DICP, Comment se calcule la CST sur les revenus de sources multiples ?
CPS contributions in 2026: health and a two-tranche pension
Social protection is run by the Caisse de prévoyance sociale (CPS) under the régime général des salariés, which covers private-sector employees in French Polynesia. From 1 January 2026 the employee pays 4.98% for health insurance on the salary up to 5,000,000 F a month, 7.84% for retirement (tranche A) up to 269,000 F a month and 5.81% (tranche B) on the slice from 269,000 to 525,000 F; nothing is due on the pension side above 525,000 F. The employer pays 9.96% for health, 15.69% and 11.62% for the two pension tranches, 0.77% for accidents at work, 4.16% for family benefits (not due in schools and non-profit associations, agriculture and domestic employment), 1% for the exceptional pension solidarity fund on the salary up to 486,000 F a month and 0.50% for continuing training: on a gross salary of 357,700 F a month the employer cost reaches 5,626,081 F a year. Supplementary Agirc-Arrco pension is optional in French Polynesia and is not counted here.
Sources: Tableau des planchers et plafonds mensuels de rémunérations soumises à cotisations et des taux de cotisations à compter du 1er janvier 2026 (JOPF n° 2025-300 du 22 décembre 2025) · CLEISS, régime polynésien de sécurité sociale, cotisations au 1er janvier 2026 · CLEISS, le régime polynésien de protection sociale des salariés
Wages in French Polynesia: SMIG, average and median
The interprofessional guaranteed minimum wage (SMIG) is 1,024.74 F an hour since 1 May 2024, 173,181 F a month for 169 hours; no later increase had been published on 7 September 2026. According to the ISPF, the average gross salary of a full-time equivalent employee reached 357,700 F a month in 2024 (304,600 F net) and the median 248,700 F gross; half of the employees, part-time included, earned less than 235,100 F gross a month. The territory counted 73,965 salaried jobs declared to the CPS on average in 2024 and 278,786 inhabitants at the 2022 census. State civil servants posted to French Polynesia receive their pay multiplied by 1.84 in the Windward and Leeward Islands and 2.08 in the other archipelagos (arrêté of 28 July 1967); that indexed pay is subject to the CST-S.
Sources: Arrêté n° 580 CM du 30 avril 2024 portant relèvement du salaire minimum interprofessionnel garanti (SMIG) à compter du 1er mai 2024 (JOPF n° 24 NS du 2 mai 2024) · ISPF, Points Études et Bilans n° 1493, Bilan de l’emploi en 2024 (septembre 2025) · Décret n° 2022-1592 du 20 décembre 2022 authentifiant les résultats du recensement de la population 2022 de Polynésie française (Légifrance) · Arrêté du 28 juillet 1967 relatif au coefficient de majoration applicable aux rémunérations des magistrats et des fonctionnaires de l’État en service dans les territoires d’outre-mer (Légifrance)
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Source: service-public.pf/dicp (Direction des impôts et des contributions publiques) · Tax year 2026 · Last updated September 2026