🇳🇨 New Caledonia Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇳🇨 New Caledonia
NC / NCL #207
🇳🇨 NEW CALEDONIA TAX PROFILE
Data year: 2025
Tax System
Territorial
Top PIT Rate
40.0%
Corporate Tax Rate
30.0%
TGC
11.0%
Capital Gains Tax
--
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
--
Territorial Exemption
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in a year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31