Top income tax
40.0%
Territorial system
Corporate tax
30.0%
TGC
11.0%
standard rate
Tax residency
183 days
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
- --
Tax flags
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