Tax in New Caledonia
Last reviewed: · by TaxProsRated editorial
TL;DR
New Caledonia's Direction des Services Fiscaux administers personal income tax at progressive 0/4/12/25/40 percent across five bands, corporate income tax at 30 percent (35 percent for nickel sector), and TGC (general consumption tax) at 11 percent. New Caledonia is a French overseas territory with substantial autonomy.
Tax authority
Direction des Services Fiscaux under the Government of New Caledonia [SC1]. Substantive law: Code des Impôts (New Caledonia).
Filing framework
Individual annual returns due 31 March. Corporate annual returns due 30 April. TGC monthly.
Residency
Residents are physically present 183+ days OR maintain habitual residence [SC2].
Personal income tax
Five bands: 0 percent up to XPF 1m; 4/12/25/40 percent ascending. Top 40 percent above XPF 9m.
Corporate tax
30 percent standard. 35 percent for nickel sector. Withholding on non-resident dividends 15 percent.
Indirect tax
TGC (Taxe Générale sur la Consommation) 11 percent under successive amendments [SC3]. Reduced rates apply on specific categories.
Cryptoassets
No dedicated framework. French metropolitan provisions do not directly apply.
Treaties
New Caledonia is covered under specific provisions of French treaties. Limited bilateral DTT network.
Frequently asked
What are the New Caledonia personal income tax rates?
Five bands: 0 percent up to XPF 1m; 4/12/25/40 percent ascending. Top 40 percent above XPF 9m.
What is the New Caledonia corporate tax rate?
30 percent standard; 35 percent for nickel sector. Withholding on non-resident dividends 15 percent.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Direction des Services Fiscaux (New Caledonia) · accessed
- Government of New Caledonia · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in New Caledonia as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.