Homosexuality was decriminalised in French Polynesia in 1985.

Under French law, same-sex couples can get married in French Polynesia.

In French Polynesia, there are no laws restricting the discussion or promotion of LGBTQ+ topics.

French laws are applied to French Polynesia.

France (including the territory of French Polynesia) allows transition care for adults and minors.
Minors can access puberty blockers, hormone replacement therapy, and in some cases, mastectomies. Genital surgeries are however reserved for adults.

Non-binary gender identities do not have official legal recognition on civil status documents (official papers like birth certificates and passports) in French Polynesia, because the territory follows French national law which requires a binary male or female designation.

French Polynesia enforces French law in its territory.
Articles 132-76 and 132-77 on aggravating circumstances provide that the maximum of the custodial sentence incurred is increased when a crime or offense is preceded, accompanied or followed by words, writings, images, objects or acts of any kind that either offend against the honour or consideration of the victim or the group of persons of which the victim is a member on “the grounds of his or her membership or non-membership, actual or supposed, of a particular race, ethnic group, nation or religion”, “his or her sex, sexual orientation or actual or supposed gender identity, or establish that the acts were committed against the victim for one of these reasons”.

French Polynesia enforces French law in its territory.
Discrimination aimed toward an individual's sexual orientation or gender identity is banned.

French Polynesia enforced French law in its territory.
Article 1 of Law No. 2001-1066 (2001) amended Article 122-45 of the Labour Code to afford explicit protection from discrimination based on "sexual orientation" in employment. It also amended Article 225-2 of the Penal Code (1994) to criminalise acts of discrimination in employment based on "sexual orientation", specifically when the discriminatory action consisted a refusal to hire, admonishment or dismissal based on "sexual orientation" (at 225-2.3), making an offer of employment, internship request, or training (at 225- 2.5), or refusal to accept a person for an internship (at 225-2.6) on such grounds.
In 2008, Article 122-45 was replaced by Article L1132-1 in the Labour Code (2008), which was located under the Chapter establishing the principle of non-discrimination, keeping the explicit protection based on "sexual orientation" in employment. This provision replaced article L122-45.
In 2013, Article 1 of the Law Opening Marriage to Same-Sex Couples (Law No. 2013-404) (2013) inserted Art. 1132-3-2 to the Labour Code establishing that no employee may be sanctioned, dismissed or be the subject of a discriminatory measure referred to in Article L1132-1 (cited above) for “having refused, because of their "sexual orientation", a geographical transfer to a State criminalising homosexuality”.
Note : prior to the enactment of Law No. 2001-1066 (2001), French law did not include any reference to the term “sexual orientation”. However, it has been argued that there has been some form protection against discrimination based on sexual orientation, first in criminal matters since 1985, under Law No. 85-772 (1985), and then in labour law under Law No. 86-76 (1986) and then under Law No. 92-1446 (1992). These laws did not speak to “sexual orientation”: the term chosen was that of “mœurs” (French equivalent for “manners”. Articles 225-1 and 225-2 of the Penal Code (1994), as amended by Law on Sexual Harassment (Law No. 2012-954) (2012), banned discrimination based on "sexual identity". Moreover, Article L1132-1 in the Labour Code, as amended also by Law No. 2012-954 (2012), explicitly bans discrimination based on "sexual identity" in employment.
Since the adoption of the Law on modernisation of the justice of the 21th Century (Law No. 2016-1547) (2016), the terminology has been changed to "gender identity" in both texts.

French Polynesia is governed by French law.
Article 158 of Law No. 2002-73 (2002) amended Article 1 of Law No. 89-462 (1989) to prohibit a landowner from discriminating against tenants on the basis of "sexual orientation".
In 2014, Law No. 2014-366 (2014) modified the provision, but kept the prohibition of discrimination based on "sexual orientation.
In 2014, Law No. 2014-366 (2014) amended Article 1 of Law No. 89-462 (1989) to prohibit a landowner from discriminating against tenants on the grounds established by Article 225-1 of the Penal Code, which includes "gender identity"

French Polynesia is governed by French law.
The French government has reportedly not attempted to protect intersex infants from genital "normalisation" surgery.

France responsible for defence.

French Polynesia is governed by French law.
In 2022, France removed the deferral period for gay and bi men donating blood, replacing it with a new policy that applies to all donors, regardless of sexual orientation.

As part of France

The age of consent in France is 15 for both male-male, female-female, and male-female sex.