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Wallis and Futuna


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Wallis and Futuna

Official languages

ISO 4217




CFP Franc


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Wallis and Futuna is a small island nation located in the South Pacific Ocean. It has a population of approximately 11,000 people and a GDP of $90 million. The economy is largely based on subsistence agriculture, fishing, and the sale of handicrafts. The main export commodities are copra, coconut oil, and handicrafts. The main imports are food, fuel, and manufactured goods. The unemployment rate is estimated to be around 20%, and the inflation rate is around 2%. The government has implemented a number of initiatives to promote economic growth, including the establishment of a free trade zone and the development of tourism. The World Bank has provided financial assistance to the country to help improve its infrastructure and promote economic development. Overall, Wallis and Futuna has a small but stable economy that is slowly growing.


Wallis and Futuna is a French overseas collectivity located in the South Pacific. As such, its tax system is closely tied to the French tax system, with some adaptations to the local context. 

For corporate entities, the corporate tax rate is 28%. There is also a local tax on production activities, which varies depending on the type of business activity. 

For individuals, there is a progressive income tax system with rates ranging from 0% to 45%, similar to the French tax system. In addition, there are social security contributions and a local property tax. 

The tax year in Wallis and Futuna runs from January 1st to December 31st. The tax return for individuals is due by May 31st of the following year, and the tax payment is due by the end of June. Corporate tax returns are due by May 15th, and the tax payment is due in three installments: 25% in May, 25% in September, and 50% in December. The local tax on production activities is due in two installments, in July and December. 

Taxpayers can file their tax returns online or by mail. The tax authorities in Wallis and Futuna also offer assistance and information to taxpayers through their website and customer service channels.

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