Buying a private "Motu" (islet) in Tahiti or Bora Bora is possible but complex. While there are no absolute bans on foreigners, the government exercis... Read Morees pre-emptive rights on land sales to ensure local interests are met. Most transactions are freehold, but notary fees and transfer taxes are high, often totaling 10–12%. To streamline the process, many buyers form a local SCI (Société Civile Immobilière). Be aware that coastal areas have strict environmental protections that limit development near the lagoon. Read Less