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 Information

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 & Registration

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

Enforcement Activity

Level: Moderate

Enforcement focused on unlicensed operators and consumer protection

AML / KYC

KYC RequiredNo
Travel RuleNo
FATF MemberNo
FATF Statuscompliant
FATF BodyFATF
Suspicious-Activity ReportingNo

DeFi, Stablecoins & NFTs

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 Cost$0.2/kWh
Renewable Energy15%
Infrastructurefair

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

Geopolitical Risk

Stabilitystable
SanctionsNo
Corruption Index55/100
Banking Accessmoderate

Risk Factors

French Polynesia is politically stable with no sanctions. Moderate corruption and ease of business. Internet freedom is good but banking access for crypto companies is moderate due to regional constraints.

Sources

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

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