Wallis and Futuna capital gains tax: none, and no income tax
Wallis and Futuna has no capital gains tax, so the tax on your investment gain is zero. The territorial government states there is no income tax, corporate tax, capital gains tax, wealth tax or value-added tax, and that the territory raises its revenue through indirect taxation, chiefly customs duties.
Verified as of 2026-09-30 against the Wallis and Futuna territorial government.
Current rules
Taxes on selling shares, crypto and property in Wallis and Futuna
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. The territorial government states there is no income, corporate, capital gains or wealth tax |
| Dividends and income from securities | Nothing |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| VAT on a sale | None. There is no value-added tax in the territory |
Tables reflect the source records as of 2026-09-30. Each links back to the authority page above.
Questions
Wallis and Futuna capital gains tax questions
Does Wallis and Futuna have a capital gains tax?
No. The territorial government states there is no income tax, corporate tax, capital gains tax, wealth tax or value-added tax. Shares, crypto and property alike, a private disposal is not taxed, at any holding period or size of gain.
Does France's tax code apply?
No. Wallis and Futuna sets its own taxes through its Territorial Assembly, and the territory's tax system is based on indirect taxation, chiefly customs duties. Residents pay neither the CSG nor the CRDS.
Are dividends taxed?
No. The government's investment page lists the absence of income tax, corporate tax, tax on income from securities, wealth tax and VAT.
Is crypto taxed in Wallis and Futuna?
Not as a capital gain. No capital gains tax exists, so a private disposal of crypto is taxed the same as shares or property, at zero.
What does the territorial government say?
The Wallis and Futuna territorial government states there is no income tax, corporate tax, capital gains tax, wealth tax or value-added tax. Source: https://www.wallis-et-futuna.wf/en/investing
What does the French-language investment page list?
The government's French-language investment page lists the same absences: no income tax, no corporate tax, no tax on income from securities, no wealth tax and no VAT. Source: https://www.wallis-et-futuna.wf/investir
What is taxed instead?
The territory's tax system is based on indirect taxation, chiefly customs duties, and residents pay neither the Generalised Social Contribution (CSG) nor the Contribution for the Reimbursement of the Social Debt (CRDS). Source: https://www.wallis-et-futuna.wf/en/investing
Do businesses pay anything?
Carrying on a business activity in the territory requires a professional licence (patente) that depends on the sector; it is a licence on the activity, not a tax on an investor's gain. Source: https://www.wallis-et-futuna.wf/en/investing