The flag of French Polynesia is a horizontal tricolor consisting of three equally sized stripes: red (#BF0A30), white (#FFFFFF), and red (#BF0A30). In the center of the white stripe, there is a stylized emblem consisting of a circle with radiating lines and five interconnected horizontal stripes. The circle and lines are red (#BF0A30) and the horizontal stripes are white (#FFFFFF).

The flag's aspect ratio is 2:3, meaning the width is twice the height. Exact dimensions for the flag may vary depending on the specific use or setting, but all versions will have the same ratio.

The geometric properties include equal-width horizontal stripes and a centrally placed emblem that is symmetric along the vertical axis. The emblem's circle has a diameter equal to 1/5 of the flag's height, while the five horizontal stripes inside the emblem each measure 1/40 of the height. The space between the horizontal stripes is also equal to 1/40 of the flag's height.