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Country guide
French Southern Territories
The French Southern Territories (TAAF) have no permanent population and no official territory-specific TIN has been identified. Personnel sent to the territory may be subject to a local contribution directe territoriale, but this is a tax regime collected through employers, not a taxpayer identifier.
TIN status
No separate local TIN format is published for validation.
- 1 French tax numbers may exist for individuals or entities that are French taxpayers, but those identifiers belong to the French TIN system and should be validated under France.
- 2 The contribution directe territoriale, sometimes referred to as a local income-tax contribution for TAAF service, is not an identifier.