The French Polynesian government has outlined a tax reform in a bid to stimulate the economy and create jobs.
The finance minister Nuihau Laurey has called for tax increases on a broad front, including on alcohol and tobacco.
The minister says businesses which operate on large areas will be taxed additionally as small businesses have suffered.
The reform comes amid a drop in investment, which he says is at its lowest in the territory's history.
It also relies on France offering assistance.