The accused are Mr Couraud's ex-partner Miri Tatarata and a friend, Francis Stein, who are said to have had an affair at the time.
The two, who are both top officials in the French Polynesian administration, were charged after being detained for two days of interrogations.
The pair have been released but are under judicial control pending further action.
Ms Tatarata's lawyer has described the murder charge as scandalous.
Reports say the two accused have given conflicting accounts of the day when the journalist, known locally as JPK, was last seen.
