Bora Bora’s geography does the pricing. The island has a single small lagoon-side town, Vaitape, and a ring of outer motu where the resorts sit. A villa is only as good as its motu and its lagoon frontage, and the price tracks the resort it belongs to rather than a neighborhood. The two anchors at the top are the Four Seasons and the St. Regis, both on outer motu with Mount Otemanu in the sightline.
VAT: French Polynesia’s own TVA
French Polynesia is an overseas collectivity of France with its own tax system, and it levies its own value-added tax (TVA) that is separate from mainland French VAT. The territory runs a reduced rate, an intermediate rate, and a normal rate, and tourist accommodation and tourism services fall into the reduced and intermediate bands rather than the top rate. The practical effect for a renter is that the tax is built into the resort quote rather than added as a surprise line, but you should confirm whether a villa rate is shown gross or net of TVA before you sign.
The municipal tax: 200 CFP per person per night
On top of TVA sits a municipal tax, the taxe de séjour, set at 200 CFP per person per night on Bora Bora and the other main tourist islands of Tahiti, Moorea, Taha’a, Huahine, Tikehau, and Rangiroa. At the fixed peg of 119.33 CFP to the euro, that is roughly €1.70, or close to $1.85, per person per night. It is small against a six-figure villa week but a real per-person line, and it is billed directly by the resort at checkout, not folded into the headline rate.
The transfer is part of the cost
Every Bora Bora stay carries a transfer chain that adds real money. You fly into Tahiti’s Faa’a airport near Papeete, connect on a 50-minute Air Tahiti flight to Bora Bora’s Motu Mute airport, then cross the lagoon by resort boat. The inter-island airfare runs several hundred dollars per person each way, and the resort boat transfer is typically a further per-person charge. For a group of eight, the transfer chain alone can add several thousand dollars before the villa rate.
Dining, service, and the all-inclusive question
Resort villas are not self-catered in the European sense. There is rarely a real supermarket run, because the resort is on its own motu, so most groups eat at the resort restaurants or arrange in-villa dining at resort prices. A villa host or butler is included at the estate tier. Budget generously for food and drink, because a remote-island resort kitchen prices accordingly, and a private in-villa dinner for eight can run well into four figures.
Deposits and the booking window
Expect a deposit of 25 to 50 percent at booking, with the balance due 30 to 60 days out, and a cancellation schedule that tightens sharply inside 60 days for peak dry-season and holiday weeks. The Royal Estate and the top beachfront villa estates book 9 to 12 months ahead for the July to September window and for the Christmas to New Year spike.