The premium pocket is the northwest, the lagoon and beaches around Hauru and the Tiahura point, where the sand is whitest, the snorkelling is on the doorstep, and the sunsets face the open water toward Tahiti. Waterfront villas here carry the highest rates and the tightest dry-season availability. Cook’s Bay and Opunohu Bay, the two great green-walled inlets on the north coast, hold the most dramatic settings, deep bays under jagged peaks, with houses on the water at the middle to top of each band.
The east coast around Temae, near the airstrip and one of the island’s best public beaches, gives you easy arrivals and a softer rate, while the hillside houses set back from the lagoon trade the dock for a view and the lowest prices of all. The further you sit from the northwest beaches and the closer to the hill, the more house you get for the dollar, and the more you drive to the best swimming.
VAT: 13 percent on accommodation
French Polynesia runs its own tax system, separate from mainland France. Accommodation let by a larger operator carries VAT at a 13 percent rate, below the 16 percent standard rate on most goods and services. A small private owner below the registration threshold may fall outside VAT entirely, which is one reason quoted rates vary in what they include. Ask whether the figure is VAT-inclusive before you compare two houses.
The currency, and the taxe de séjour
Prices appear in CFP francs, US dollars, or euros. The CFP franc is fixed to the euro at a set rate, so a euro budget is steady while a dollar budget moves with the euro. On top of the rate, the commune levies a modest per-night taxe de séjour, a small line collected on arrival rather than built into the headline. Neither the peg nor the séjour tax will move your week much, but both belong in the plan.
Staff and provisioning
More Moorea villas come at least partly staffed than the small market might suggest, often with a cook or housekeeper in the rate. A dedicated private chef runs roughly $400 to $700 per day plus food. Provisioning is the line to plan early and budget generously, because much is imported and island prices are high, so the food bill on a remote-Pacific week runs well above a Mediterranean one.
Security deposit
Expect a refundable deposit of $2,000 to $10,000 depending on the value of the house, taken by card hold or wire before arrival and returned within two to three weeks of checkout.