Question 17565 — overseas

Summary

Mr. Moerani Frébault questions the Minister of Action and Public Accounts on the need to anticipate the extension of tax aid schemes for productive investment overseas. Extended until December 31, 2029 by the finance law for 2024, these measures constitute an essential lever for the economic development of overseas territories. They make it possible to offset part of the additional structural costs linked to insularity, distance, the narrowness of markets and the logistical constraints specific to Overseas Territories. However, the most structuring investments require several years of preparation, financing and implementation. As the expiry of the measures is assessed on the date of completion of the operations, many projects can no longer be undertaken under satisfactory conditions. This situation creates uncertainty detrimental to investors and banking establishments, which condition their financing on sufficient visibility on the applicable tax framework. In French Polynesia, this problem is particularly sensitive. Investments in the tourism, infrastructure, renewable energy, agri-food processing and productive economy sectors require legal stability long term in order to sustainably support economic activity and employment. He therefore asks whether the Government intends to include, in the finance bill for 2027, an extension of tax aid schemes for overseas productive investment until December 31, 2034 in order to guarantee economic actors the visibility essential to the conduct of their projects.

Machine translation from French. The official text remains authoritative.

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1. 4 August 2026

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• Moerani Frébault · auteur

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