French Polynesia has published Law No. 2022-16 of 31 March 2022, containing measures for the modernization of the tax system to encourage local investment. Measures include:

• A tax deduction equal to 2% of reinvestments where distributions to beneficiaries (natural persons) are reinvested within 12 months;
• An exemption from tax on income from movable capital for dividends paid from one company…