New Caledonia

Last update: 2026-06-11
NC
Pros
Strategic Indo-Pacific location for regional trade and maritime logistics
Significant local autonomy over taxation and economic regulations relative to mainland France
High standard of living with modern infrastructure and French-standard healthcare services
Cons
Persistent political instability and civil unrest regarding independence and sovereignty issues
High cost of living and heavy reliance on expensive imports from distant markets
Complex bureaucracy and protectionist trade policies restricting free market competition
Personal income
0 → 40%
progressive
Corporate
30%
flat
Capital gains
20%
flat
VAT (standard)
11%
standard rate
i 6.4 PRIVACY GRADE
i 4.8 VERY LOW TAX
i 3.8 HOLDING
i 3.7 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 2 EASY CITIZENSHIP
VERYLOW TAX 4.8/10 HOLDING 3.8/10 DIVIDENDPIPELINE 3.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 2/10
01/08

Will New Caledonia tax what you earn?

income tax tax residency territorial system

YES, A LOT. New Caledonia taxes personal income heavily (top marginal rate 40%), and its definition of tax residence is wide: prolonged stay, economic centre of gravity, the net closes. The classic combo of high rate and broad catchment. Leaving is rarely as simple as buying a plane ticket.

Personal income taxi
0 → 40%
progressive · 5 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
+2%
Caledonian solidarity contribution (CCS) on earned income
+1.3%
Caledonian solidarity contribution (CCS) on replacement and solidarity income
+4%
Caledonian solidarity contribution (CCS) on income of assets, savings, investment, gaming, and securities products
Tax residence testi
no day count
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will New Caledonia tax what you own?

capital gains wealth tax inheritance dividends interest

YES, FAIRLY. Capital gains in New Caledonia are taxed at 20%, and there's also an annual wealth tax above a threshold (top rate 5%). Held wealth is hit twice: once while it sits, once when it moves.

Capital gainsi
20%
flat · +4% Caledonian solidarity contribution (CCS) on private real estate capital gains
Dividend taxi
20%
flat
Interest incomei
8%
flat
Wealth taxi
0 → 5%
progressive · threshold 969
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
0%
New Caledonia is fiscally autonomous from mainland France and operates under its own Tax Code (CINC). Currently, there is no specific legislation for crypto-assets. Under general principles (Art. 41 CINC), capital gains on movable property realized by individuals in a private/occasional capacity are exempt from income tax. However, habitual or professional trading is reclassified as business income (BIC/BNC) and taxed at progressive rates up to 40%. New transparency regulations require residents to declare foreign digital asset accounts starting in 2026/2027.
Crypto-to-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
APPLIES
system · heir-based · 5 heir classes
HeirTop rateAllowance
Spouse EXEMPT
Children 20% XPF 100,000
Siblings 50%
Other relatives 50%
Non-relatives 50%
03/08

Is it easy to run a company in New Caledonia?

corporate tax criminal liability public registry VAT IP box

NO. New Caledonia runs the full pressure stack: corporate tax at 30%, criminal liability for misuse of corporate assets (your own consent doesn't waive the offense; using company funds for personal purposes is prosecutable, even as sole shareholder), and public corporate registries (your name as shareholder visible to anyone with a browser). Heavy rate, real prosecution risk, full ownership visibility. Hard to design a worse operating frame for an owner-operator.

Corporate taxi
30%
flat · +5% metallurgical or mining activities (total rate 35%) · +3% distributed income exceeds 30 million XPF (CAIS) · +5% taxable income >= 200 million XPF (CSA minimum rate) · +15% taxable income >= 200 million XPF (CSA maximum rate)
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article L241-3, 4° of the Commercial Code applicable in New Caledonia (Code de commerce applicable en Nouvelle-Calédonie)
New Caledonia follows the French legal principle of the 'autonomy of the legal entity.' The company's assets are legally distinct from those of the sole shareholder. Consequently, a sole director-shareholder can be criminally prosecuted for 'Abus de biens sociaux' (ABS) if they use company funds for personal purposes. This is considered a criminal offense regardless of the company's solvency or the shareholder's consent, as the act is deemed contrary to the corporate interest and potentially harmful to third parties or the entity's own sustainability.
Shareholders privacyi
PUBLIC PAYWALL
Registre du Commerce et des Sociétés (RCS) de Nouvelle-Calédonie
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et des Sociétés (RCS) de Nouvelle-Calédonie
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée (SARL)
Government Registration & Registry Fees (RCS Nouméa) USD 68
Mandatory Legal Publication (Journal d'Annonces Légales) USD 87
CFE (Centre de Formalités des Entreprises) Processing Fee USD 82
Professional Fees (Statutes drafting and legal assistance) USD 969
Total USD 1,207
VAT standard ratei
11%
2 distinct tiers in force
0% 11%
Finance
0%
insurance
0%
financial svc.
04/08

Is New Caledonia good for your holding company?

treaty network participation exemption withholding

NO. New Caledonia doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
TERRITORIAL
Individuals: worldwide income taxation regardless of source. Corporates: territorial principle — foreign-source profits generally exempt.
Participation exemptioni
90%
10% holding · 48 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
21%
non-resident outbound
WHT · interest
0%
non-resident outbound
WHT · royalties
0%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · NC 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with NC.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from New Caledonia?

exit tax territorial system dual citizenship

SOME. New Caledonia taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will New Caledonia protect your privacy?

info exchange corporate registries

YES. New Caledonia has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active · 1 pending
CRS
2020
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is New Caledonia itself a liability?

blacklists FATF standing

NO. New Caledonia carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in New Caledonia?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in New Caledonia.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to New Caledonia. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.