Bora Bora vs Queenstown: Bora Bora keeps $132K more of $1M

Bora Bora vs Queenstown.

Bora Bora leaves about $132K more of a $1M income in hand each year than Queenstown, on the Patrician.ch 2026 model. 🇵🇫 French Polynesia against 🇳🇿 New Zealand, compared on tax, residence, cost and the life.

In short, current to October 2026

On $1,000,000 of income, Bora Bora takes an effective 25% and Queenstown takes 38%, so Bora Bora leaves about $132K more in hand each year on the Patrician.ch 2026 model.
Neither Bora Bora nor Queenstown taxes a capital gain on a disposal by a resident individual, so a liquidity event realized after residence begins is not taxed locally in either.
Bora Bora is modeled with no special regime for arriving foreigners. New Zealand operates: New tax residents are not taxed on most foreign income for 4 years, and there is no general capital gains tax.
Inheritance, what a child pays: nothing in Bora Bora, nothing in Queenstown.
Route in: Bora Bora by Founder & talent. Queenstown by Residence by investment, Founder & talent.
Cost of the life is 135 in Bora Bora against 95 in Queenstown on the Patrician.ch index where Zurich is 100, and safety 8 against 10 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 30 October 2026. Cite as: Patrician.ch, Bora Bora vs Queenstown (New Zealand): tax, residence and cost 2026, patrician.ch/compare/bora-bora-vs-queenstown/, October 2026.

Bora Bora, French Polynesia — **Bora Bora** 🇵🇫 French Polynesia

Queenstown, New Zealand — **Queenstown** 🇳🇿 New Zealand

	Bora Bora	Queenstown
Effective tax at $300K	17%	35%
Effective tax at $1M	25%	38%
Effective tax at $3M	27%	39%
Kept after tax at $1M	$754K	$622K
Capital gains	0%	0%
Inheritance tax, children	nothing	nothing
Cost index (Zurich 100)	135	95
A 200 m² prime home, US$	Not published	Not published
Prestige of address (editorial)	8/10	8/10
Safety	8/10	10/10
Schools	4/10	8/10
Sun hours	2,660	1,900
Supercar street index	#88	#60
Routes in	Founder & talent	Residence by investment, Founder & talent
Net millionaire flow, 2025 forecast (country, Henley)	n/a	n/a
Flight from London	23h 30m, 2 stops	26h 20m, 2 stops
Flight from New York	18h 30m, 2 stops	21h 15m, 1 stop

See these 2 places for your own income.Bora Bora and Queenstown, 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.

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Head to head

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

$300K$1M$3MBora Bora17%25%27%Queenstown35%38%39%

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, $132K a year on this model. Queenstown (New Zealand) answers with schools and safety.

For a founder with an exit

Capital gains land at 0% in both. Neither city levies an annual wealth tax.

For a family

Queenstown (New Zealand) leads on schools, safety and a lower cost, Bora Bora on sun.

Bora BoraThe full page

QueenstownThe full page Rank both on my numbersThe engine, 90 seconds

Questions

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

Bora Bora, by about $132K a year on Patrician.ch's 2026 model.

Bora Bora takes an effective 25% of $1,000,000 and Queenstown takes 38%. At $3,000,000 the rates are 27% and 39%.

Which taxes capital gains less, Bora Bora or Queenstown?

Neither taxes them. Bora Bora and Queenstown both levy no capital gains tax on a resident individual.

Which is better for inheritance, Bora Bora or Queenstown?

Neither charges a spouse or children. Both levy no inheritance tax at all.

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. New Zealand abolished estate duty in 1992.

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

Queenstown, at 95 on the Patrician.ch cost index against 135 for Bora Bora, where Zurich is 100.

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

The Dossier: Bora Bora, Queenstown, 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 Queenstown, 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.

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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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