French Polynesia Tax Agency Issues Information Note on CST-S Rates

The French Polynesian Department of Taxes and Public Contributions Oct. 13 issued an information note announcing progressive rates for territorial solidarity contributions (CST-S) for individual and corporate taxpayers. The information note provides the progressive CST-S rates of between 0.5 percent and 28 percent for income ranging from 150,000 Central Pacific francs (US$1,215) to 2,500,000 Central Pacific francs (US$20,243). These rates apply to salaries, wages, pensions, life annuities, and various allowances paid from Jan. 1. The information note also announces CST-S filing deadlines of Feb. 15 for taxpayers with monthly reporting obligations and April 19 for taxpayers with quarterly reporting obligations, ...