Bora Bora tax and residence 2026 for a high earner

Bora Bora, for a high earner.

The lagoon everyone has seen and almost nobody lives on. French law, French bread, no personal income tax but a levy of up to 28% on salaries, and a motu where the house is reached by boat. Los Angeles is 8 hours, Paris is a day.

In short, current to October 2026

A person earning $1,000,000 and resident in Bora Bora, French Polynesia, pays an effective 25% of income tax on the Patrician.ch 2026 model, keeping $754K. At $300,000 the effective rate is 17%, and at $3,000,000 it is 27%.
Bora Bora levies no capital gains tax on a disposal by a resident individual, so a liquidity event realized after residence begins is not taxed locally.
Inheritance: No inheritance tax. French Polynesia has levied no succession duty since deliberation 94-141 of 1994. French inheritance tax still reaches an heir resident in mainland France and assets located there.
On the passports most readers hold, the realistic route into Bora Bora is Founder & talent.
Cost of the life is 135 on the Patrician.ch index where Zurich is 100, safety 8 of 10, schools 4 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
Figures are current to October 2026. Tax thresholds and residence routes move, so confirm with counsel before relying on any of them.

Official sources: French Polynesia Government, Institut d'émission d'outre-mer. Checked against them on 22 October 2026.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated 29 October 2026. Cite as: Patrician.ch, Bora Bora tax and residence 2026 for a high earner, patrician.ch/cities/bora-bora/, October 2026.

The numbers

What Bora Bora takes, and what it costs.

Effective tax at $1M25%$754K kept after tax

Capital gains0%on a $1M gain

Cost index135Zurich = 100

Inheritance, children0%No inheritance tax

Supercar street index#88of 100

Safety8/10

Schools4/10international options

The Patrician.ch 10085thof 100, the ranking

Prestige of address8/10Patrician.ch editorial index

Corporate tax25%headline rate on profits

Sun hours a year2,660Capital friendly

Passport mobilityindex

Tax on your bracket.

Income	Tax	Effective	Kept after tax
$300K	$50K	17%	$250K
$1M	$246K	25%	$754K
$3M	$806K	27%	$2.2M

See these 2 places for your own income.Bora Bora and Maui, side by side on your income, passports and family. Free, in the ranking of all 100. Then the Dossier: a written report in 10 chapters on the 3 places that rank first for you. The Dossier is $500. The founding price, $250, holds until 31 October.

Compare them on my income →

Tax note. No general personal income tax in French Polynesia. Gains on real estate carry their own tax. Salaries and pensions, including pay from an employer abroad, carry the Contribution de Solidarité Territoriale, a progressive levy that reaches 28% above XPF 2.5M a month.

Mid-table

Income kept after tax on $1M a year, US dollars, the 12 places in Asia, the Pacific and the Middle East on the board

Dubai$1M
Abu Dhabi$1M
Hong Kong$846K
Singapore$792K
Bora Bora$754K
Bali$668K
Phuket$666K
Bangkok$666K
Queenstown$622K
Sydney$554K
Tel Aviv$546K
Tokyo$479K

Note: single filer, not a US citizen. Bora Bora ranks 5 of 12 here

Source: Patrician.ch 2026 tax model, built on official tax authority rates

Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Non-US single filer. Enter your own income, exit, passports, and family to see where Bora Bora ranks for you.

Rank Bora Bora on my numbers →

The FIRE number in Bora Bora.

The capital whose yearly withdrawal, at 4%, pays for a year here after Bora Bora's tax on the gain part of each sale: 0% on a resident's listed securities, with half of each sale counted as gain.

A $100K year here $2.50M

A $150K year here $3.75M $4.26M for a US citizen

A $250K year here $6.25M

The residence route.

French nationals settle freely, and citizens of other EU countries need no visa or residence permit. Everyone else, Swiss and EEA nationals included, routes through a French long stay visa for the collectivity, which sits outside the EU and outside Schengen, so a Schengen visa does not cover it. The collectivity sets its own taxes and levies no personal income tax, but salaries and pensions pay a solidarity levy of up to 28%.

Founder & talent

The life

An ordinary day in Bora Bora.

🇵🇫 French PolynesiaBora Bora

07:00
The lagoonSwim off the deck. The rays come to say hello.
10:00
VaitapeThe notaire, the land title, and a mayor who knows every parcel on the island.
13:00
MatiraLunch on the sand. The fish was caught this morning by the man serving it.
18:00
Mount OtemanuSunset behind the mountain. Papeete for the flight, 50 minutes.

Flight times.

From	Flight	Routing
New York	18h 30m	2 stops to Bora Bora
London	23h 30m	2 stops to Bora Bora
Zurich	24h 35m	2 stops to Bora Bora
Dubai	24h 25m	2 stops to Bora Bora
Singapore	18h 20m	2 stops to Bora Bora
Tel Aviv	26h 05m	2 stops to Bora Bora

Scheduled gate to gate times on the fastest routing, with 1h 30m allowed for each connection. Airline schedules read October 17, 2026.

Healthcare

Care within reach.

Nearest emergency department40 kmHôpital de Uturoa

Best ranked within reachNoneNo hospital within reach is in the 2026 lists

Bora Bora has only a weekday dispensary. The nearest 24-hour emergency is on Raiatea, the territory's main hospital is in Tahiti (50-minute flight), and about 80% of overseas evacuations go to mainland France and 20% to New Zealand. 24-hour emergency department at Hôpital de Uturoa on Raiatea, 40 km from Bora Bora.

Hospital	Role	Distance	Newsweek 2026	JCI
Hôpital de Uturoa	Nearest emergency department	40 km	Not ranked	No
Centre hospitalier de la Polynésie française (Taaone)	Where serious cases go	260 km	Not ranked	No
Auckland City Hospital	Where serious cases go	3,991 km	Not ranked	Not listed

Hospital ranks from Newsweek and Statista, World's Best Hospitals 2026. Accreditation from the Joint Commission International directory. Distances in a straight line from Bora Bora, from OpenStreetMap. Country figures from the World Bank and the WHO, the latest year each publishes. Checked 23.10.2026. Research, not medical advice.

Questions

How much income tax does a $1M earner pay in Bora Bora?

About $246K a year, an effective 25%, which leaves $754K of $1,000,000 on Patrician.ch's 2026 model.

At $300K the effective rate is 17%, and at $3M it is 27%. Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. No general personal income tax in French Polynesia. Gains on real estate carry their own tax. Salaries and pensions, including pay from an employer abroad, carry the Contribution de Solidarité Territoriale, a progressive levy that reaches 28% above XPF 2.5M a month.

Does Bora Bora tax capital gains?

No. A resident individual in Bora Bora pays no capital gains tax on a disposal of listed securities.

A liquidity event realized after residence begins is not taxed locally. The country you leave can still apply its own exit rules to a gain that accrued while you lived there.

Does Bora Bora have a wealth tax?

No. French Polynesia levies no general annual wealth tax on a resident's net worth.

Does Bora Bora have an inheritance tax?

No. French Polynesia has levied no succession duty since deliberation 94-141 of 1994. French inheritance tax still reaches an heir resident in mainland France and assets located there.

What a child pays: nothing. Source: Chambre des notaires de Polynésie française, current to October 2026. The heir's own residence and the location of the assets can bring another country's tax into play.

How does a foreigner get residence in Bora Bora?

French nationals settle freely, and citizens of other EU countries need no visa or residence permit.

Everyone else, Swiss and EEA nationals included, routes through a French long stay visa for the collectivity, which sits outside the EU and outside Schengen, so a Schengen visa does not cover it. The collectivity sets its own taxes and levies no personal income tax, but salaries and pensions pay a solidarity levy of up to 28%. Routes that matter for money: Founder & talent.

What is the cost of living in Bora Bora?

Bora Bora scores 135 on the Patrician.ch cost index, where Zurich is 100, and ranks 5 of 100 on cost, 1 being the most expensive.

Safety scores 8 of 10 and schools 4 of 10, with 2,660 sun hours a year. Cost, safety and schools are Patrician.ch editorial indices, not published statistics.

The Dossier on Bora Bora, on your numbers.A written report on the 3 places that rank first for you, compared line by line on your income, a sale, your passports and your family. 10 chapters, written the moment you pay. Every tax figure carries its official source and the date it was last checked. The Dossier is $500. The founding price, $250, holds until 31 October. Refunded in full within 7 days of delivery, no reason needed.

Read chapters 1 to 3, free →

Free for your site

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The income tax of Bora Bora, Maui, Queenstown and Sydney, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.

<iframe src="https://patrician.ch/embed/compare/?c=bob,mau,qtn,syd&inc=1000000" title="Income tax in Bora Bora, Maui, Queenstown and Sydney, Patrician.ch" width="100%" height="1070" style="border:0;max-width:760px;display:block;color-scheme:normal" loading="lazy"></iframe>
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Bora Bora, for a high earner.