🇳🇨 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 Authority: Direction des Services Fiscaux

🏠 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

🔗 RELATED

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