Bora Bora vs Maui (Hawaii): tax, residence and cost 2026

Bora Bora vs Maui.

🇵🇫 French Polynesia against 🇺🇸 Hawaii, United States, on tax, residence, cost, and the life. Same model, same year, no brochure.

In short, current to September 2026

On $1,000,000 of income, Bora Bora takes an effective 25% and Maui takes 43%, so Bora Bora leaves about $181K more in hand each year on the Patrician.ch 2026 model.
On a capital gain realized after residence begins, Bora Bora charges 0% and Maui charges 31%. On a $5,000,000 event that is a difference of about $1.6M.
Neither French Polynesia nor the United States operates a special regime for arriving foreigners, so both are modeled on ordinary resident rates.
Inheritance, what a child pays: nothing in Bora Bora, 40% above $15M, plus Hawaii in Maui.
Route in: Bora Bora by Founder & talent. Maui by Residence by investment, Founder & talent.
Cost of the life is 135 in Bora Bora against 115 in Maui on the Patrician.ch index where Zurich is 100, and safety 8 against 8 of 10. Both are Patrician.ch editorial indices scored by us, not published statistics.

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 September 2026. Updated 29 September 2026. Cite as: Patrician.ch, Bora Bora vs Maui (Hawaii): tax, residence and cost 2026, patrician.ch/compare/bob-vs-mau/, September 2026.

	Bora Bora	Maui
Effective tax at $300K	16%	32%
Effective tax at $1M	25%	43%
Effective tax at $3M	27%	46%
Kept at $1M	$755K	$574K
Capital gains	0%	31%
Inheritance tax, children	nothing	40% above $15M, plus Hawaii
Cost index (Zurich 100)	135	115
Safety	8/10	8/10
Schools	4/10	6/10
Sun hours	2,900	2,900
Supercar street index	#89	#85
Routes in	Founder & talent	Residence by investment, Founder & talent
Net millionaire flow, 2025 forecast (country, Henley)	n/a	+7,500
Flight London	19.6	15.1
Flight New York	13.4	10.6

Simplified marginal model, indicative 2026 brackets, non-US single filer, no social contributions, deductions, wealth taxes, or treaties. Inheritance is shown as it falls on a child, current to September 2026.

By profile

How each profile reads.

For an executive on salary

Bora Bora keeps more of a $1M salary, $181K a year on this model. Maui (Hawaii) answers with schools.

For a founder with an exit

Capital gains: Bora Bora 0%, Maui 31%. Neither city taxes wealth as such.

For a family

Maui (Hawaii) leads on schools and a lower cost. Safety and sun hours are level.

Bora Bora The full page Maui The full page Rank both on my numbers The engine, 90 seconds

Questions

Which keeps more of a $1M income, Bora Bora or Maui?

Bora Bora, by about $181K a year on Patrician.ch's 2026 model.

Bora Bora takes an effective 25% of $1,000,000 and Maui takes 43%. At $3,000,000 the rates are 27% and 46%.

Which taxes capital gains less, Bora Bora or Maui?

Bora Bora, at 0% against 31% in Maui.

On a $5,000,000 liquidity event realized after residence begins, the difference is about $1.6M.

Which is better for inheritance, Bora Bora or Maui?

Bora Bora. What a child pays: nothing in Bora Bora, 40% above $15M, plus Hawaii in Maui.

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. Federal estate tax at 40% above $15M per person, plus Hawaii estate tax up to 20%. A US citizen spouse inherits free.

Which is cheaper to live in, Bora Bora or Maui?

Maui, at 115 on the Patrician.ch cost index against 135 for Bora Bora, where Zurich is 100.

Safety scores 8 of 10 in Bora Bora and 8 of 10 in Maui, schools 4 and 6. These are Patrician.ch editorial indices, not published statistics.

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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.