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NC

New Caledonia

Melanesia XPF

NC · NCL · #207 · 6 cities

Nomad score 44/100 Compare
Top income tax 40.0% Worldwide system
Corporate tax 30.0%
TGC 11.0% standard rate
Tax residency — 1 tax treaties

New Caledonia tax profile

Data year: 2026

Tax system
Worldwide French Pacific collectivity with its own Code des impôts (not metropolitan CGI). Individuals domiciled in New Caledonia (art. 48) are taxed on worldwide income (art. 47); non-domiciliaries are taxed on New Caledonian-source income, generally at a 25% flat rate unless the progressive barème is lower. Resident PIT uses family-quotient splitting with a 300,000 XPF cap on the benefit per half-share (art. 136). Companies are subject to CIT at 30% (35% for mining/metallurgy) on New Caledonian-source profits. TGC (VAT-like) applies at 11% standard rate with reduced 3%, 6% and 22% rates.
Top PIT rate
40.0%
Corporate tax rate
30.0%
TGC
11.0%
Capital gains tax
24.0% Most personal capital gains are not taxed. Private real-estate capital gains (PVI) are taxed at 20% plus 4% CCS (24% total), with exemptions and holding-period rules. Corporate long-term gains are generally taxed at 15% CIT (25% on certain land-related gains per PwC).
Social security (employee)
Rate not recorded
Social security (employer)
Rate not recorded
Dividend withholding
20.0%
Interest withholding
25.0%
Royalty withholding
25.0%
Inheritance tax
Yes
Treaty count
1
Tax authority: Direction des Services Fiscaux Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
XPF 0 and above 30.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
XPF 0 XPF 1,000,000 0.0% $0 – $9,000
XPF 1,000,000 XPF 1,800,000 4.0% $9,000 – $16,300
XPF 1,800,000 XPF 3,000,000 12.0% $16,300 – $27,100
XPF 3,000,000 XPF 4,500,000 25.0% $27,100 – $40,700
XPF 4,500,000 and above 40.0% $40,700 +
Local currency: XPF

Tax residency

Residency rules
Tax domicile follows art. 48: habitual home or principal place of stay in New Caledonia, professional activity carried on there (unless merely ancillary), or centre of economic interests. There is no standalone 183-day statutory test. The France–New Caledonia convention provides tie-breakers if both jurisdictions claim residence.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
April 1
Calendar-year income. PwC lists the PIT return due 1 April, instalments on 31 March and 15 July, and final balance due in October. CIT returns and payments are due four months after the fiscal year-end (30 April for calendar-year companies).

Sources

Change history

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

    • Income tax brackets updated

    Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source

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