French Polynesia

French Polynesia operates under the monetary authority of IEOM with no specific crypto regulatory framework. Cryptocurrency is legal but not specifically regulated.

Overview

StatusLegal
Risk Score50/100 (Moderate Risk)
Regionasia pacific
CurrencyXPF

Tax

Capital Gains (Personal)No specific guidance
Capital Gains (Corporate)No specific guidance
VAT on CryptoNo
Staking TaxNo specific guidance
Airdrop TaxNo specific guidance

No crypto-specific tax guidance available.

Licensing

RequiredNo
RegulatorAMF / IEOM (Institut d'emission d'outre-mer)
FrameworkNo crypto framework
EaseN/A
CostN/A

DeFi

Status: Unclear

No specific DeFi regulation

Stablecoins

Status: no_rules

No specific stablecoin framework

NFTs

Status: no_rules

No specific NFT regulation

Mining

LegalYes
Electricity$0.2/kWh
Renewable15%
Infrastructurefair

Mining is legal with relatively high electricity costs and moderate renewable energy usage. Infrastructure is fair given the island geography.

Geopolitics

Stabilitystable
SanctionsNo
Corruption Index55/100
Banking Accessmoderate

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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