In this article, we outline the availability and formal requirements for the individual business status known as “Entreprise Individuelle (EI)” in French Polynesia (PF), organized for international professionals in 2025 considering this jurisdiction for sole proprietorship operations. You’ll find current data on legal status, registration, taxation, and practical structuring requirements based on official information for the PF territory.
Overview: Sole Proprietorship (Entreprise Individuelle) in French Polynesia
As of 2025, individuals in French Polynesia can carry out business activities under the status of Entreprise Individuelle (EI). This status is designed for people looking to operate as sole proprietors without forming a separate legal entity. The EI regime aligns closely with local regulations and serves as the standard framework for small individual businesses in the country.
| Status Name | Available in PF | Tax Basis | Liability | Mandatory Registration |
|---|---|---|---|---|
| Entreprise Individuelle (EI) | Yes | Personal Income Tax System | Unlimited (Personal) | RCS & CFE required |
Key Features
- Ownership: Single individual (no possibility for partners).
- Legal Personality: No separate legal entity; business and personal assets are not legally distinct.
- Liability: The sole proprietor is personally responsible for all debts and obligations of the EI.
Registration and Compliance Procedures
To operate legally as an EI in French Polynesia, the registration process must be completed with both the Registre du Commerce et des Sociétés (RCS) and the Centre de Formalités des Entreprises (CFE). The process ensures the business is recognized by local authorities and meets the country’s standards for professional activity and taxation.
| Formal Registry | Purpose |
|---|---|
| RCS | Commercial registration and legal compliance |
| CFE | Filing and coordination of business formalities |
Taxation and Social Contributions
Profits generated through the EI framework are subject to the personal income tax system. There is no distinct tax regime for micro-entrepreneurs in PF as found in some other regions, so all income earned by the EI is reported and taxed together with personal income. Business owners are also liable for social contributions, payable under local arrangements based on profits and regulatory framework applicable at the time.
- Individual Taxation: Business income is combined with other personal income for tax purposes.
- No Micro-Entrepreneur Status: All sole proprietors follow the standard EI procedures for tax and reporting.
- Social Security: Contributions must be paid in line with existing local laws.
Regulatory Context and Practice in 2025
The EI structure is accessible to all regular citizens. It remains actively used and accepted by local authorities, forming the default framework for establishing small, individually run commercial activities. The current regulatory environment does not allow alternative individual business schemes that would simplify reporting or lower liabilities as in some other jurisdictions.
Official Sources
- Service Public Polynésie Française (Business Section)
- Chambre de Commerce, d’Industrie, des Services et des Métiers (CCISM)
- Direction des Impôts de Polynésie Française
Pro Tips: Operating as an EI in French Polynesia
- Ensure you register promptly with the RCS and CFE before issuing invoices to clients to avoid penalties.
- Track all business and personal finances separately, even though the law does not require a separate bank account; this will simplify tax reporting.
- Stay updated with local tax authorities regarding deadlines for tax and social contribution payments, as late payments can accrue significant penalties.
- Consider professional guidance if operating with foreign clients or partners, as liability and cross-border taxation can complicate compliance.
To summarize, French Polynesia offers a straightforward individual business status under the Entreprise Individuelle regime, though with unlimited personal liability and standard personal income tax reporting. Registration is mandatory and due diligence with tax and social contribution schedules is essential. There is no micro-entrepreneur status, so all EI operators follow a single, unified compliance process. Prospective business owners should factor in both the level of administrative commitment and the all-in personal liability before proceeding.