Bora Bora, French Polynesia
Head to head

Bora Bora vs Maui.

Bora Bora leaves about $174K more of a $1M income in hand each year than Maui, on the Patrician.ch 2026 model. 🇵🇫 French Polynesia against 🇺🇸 Hawaii, United States, compared on tax, residence, cost and the life.

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In short, current to October 2026

  • On $1,000,000 of income, Bora Bora takes an effective 25% and Maui takes 42%, so Bora Bora leaves about $174K 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 Bora Bora nor Maui is modeled on a special regime for arriving foreigners, so both run 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 October 2026. Updated . Cite as: Patrician.ch, Bora Bora vs Maui (Hawaii): tax, residence and cost 2026, patrician.ch/compare/bora-bora-vs-maui/, October 2026.

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By the Patrician.ch research desk · Updated 29 October 2026 · 8 min read
Bora Bora, French Polynesia
Bora Bora 🇵🇫 French Polynesia
Maui, United States
Maui 🇺🇸 United States
Bora BoraMaui
Effective tax at $300K17%31%
Effective tax at $1M25%42%
Effective tax at $3M27%46%
Kept after tax at $1M$754K$580K
Capital gains0%31%
Inheritance tax, childrennothing40% above $15M, plus Hawaii
Cost index (Zurich 100)135115
A 200 m² prime home, US$Not publishedNot published
Prestige of address (editorial)8/108/10
Safety8/108/10
Schools4/106/10
Sun hours2,6602,900
Supercar street index#88#84
Routes inFounder & talentResidence by investment, Founder & talent
Net millionaire flow, 2025 forecast (country, Henley)n/a+7,500
Flight from London23h 30m, 2 stops17h 45m, 1 stop
Flight from New York18h 30m, 2 stops11h 25m nonstop
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 →

Head to head

Effective income tax rate, % of income, at 3 incomes

$300K$1M$3MBora Bora17%25%27%Maui31%42%46%

Note: single filer, not a US citizen

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

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 October 2026.

By profile

How each profile reads.

For an executive on salary

Bora Bora keeps more of a $1M salary, $174K 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 levies an annual wealth tax.

For a family

Maui (Hawaii) leads on schools, a lower cost and sun. Safety is level.

Bora Bora, French PolynesiaBora BoraThe full pageMaui, United StatesMauiThe full pageRank both on my numbersThe engine, 90 seconds
Questions

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

Bora Bora, by about $174K a year on Patrician.ch's 2026 model.

Bora Bora takes an effective 25% of $1,000,000 and Maui takes 42%. 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.

The Dossier: Bora Bora, Maui, and the third you have not considered.A written report on the 3 places that rank first for you, 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 →
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The income tax of Bora Bora and Maui, 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&inc=1000000" title="Income tax in Bora Bora and Maui, Patrician.ch" width="100%" height="900" style="border:0;max-width:760px;display:block;color-scheme:normal" loading="lazy"></iframe>
<p style="margin:6px 0 0;font-size:.875em;line-height:1.4">Research by <a href="https://patrician.ch/compare/bora-bora-vs-maui/">Patrician.ch</a></p>

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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