French overseas collectivity in the South Pacific.
0% - listed among the roughly dozen jurisdictions worldwide with no general corporate income tax per Tax Foundation's 2025 global survey.
0% - no personal income tax. Multiple independent sources confirm no income tax exists in Wallis and Futuna, with local authorities consequently unable to issue tax certificates since no income taxation exists to certify.
Resolved as 0%/no VAT: the territory's own official investment portal, together with multiple independent tax guides, confirms there is no VAT in Wallis and Futuna - the tax system relies primarily on import duties instead. One lower-quality source's claim of a 20% standard VAT rate directly contradicts the official territorial source and is not used here.
Residency has limited practical tax consequence given the absence of both personal and corporate income tax. French tax law distinguishes residents from non-residents: once fiscal domicile is outside metropolitan France - which includes autonomous-taxation collectivities like Wallis and Futuna - the individual is taxable in France only on French-source income. A Wallis and Futuna resident is not taxed in metropolitan France on local income (wages or business profits earned in the territory), but remains subject to French tax on metropolitan-French-source income (e.g., rental income from French property, dividends from French shares, or capital gains on French real estate).
No Controlled Foreign Company regime was identified in available sources for Wallis and Futuna - unsurprising given the absence of any corporate income tax base against which a CFC attribution regime would operate.
No statutory thin capitalization rule was identified, and none would have practical effect given the absence of corporate income tax.
No domestic FBAR/Form 8938-equivalent requiring Wallis and Futuna residents to self-report their own foreign accounts was identified. The local banking system is integrated into the French financial system and regulated by French national banking laws (Banque de France oversight), but institutional-level FATCA/CRS participation status specific to the territory was not independently confirmed this session - as with French Polynesia and New Caledonia, this should not be assumed to automatically mirror metropolitan France's status given the territory's autonomous tax regime. Separately and independently of local law, US citizens and Green Card holders with Wallis and Futuna accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of the territory's own domestic requirements.
None. Multiple independent sources confirm that Wallis and Futuna, as a French territory with its own autonomous tax regime, has no specific bilateral tax treaties with other countries - individuals seeking double-taxation relief with other nations must verify their status directly with competent authorities rather than relying on treaty coverage. This is consistent with the pattern already confirmed this session for France's other Pacific overseas territories (New Caledonia, French Polynesia), which are treated as foreign for French tax-territoriality purposes and do not automatically benefit from France's broader treaty network.