New Caledonia

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

Long story short: In May 2024, Nouméa burned for two weeks while the state didn't lift a finger, wiping out hundreds of businesses in a few nights.

Past that shock, the system runs straight out of the French playbook: solid banks, decent infrastructure, almost no corruption, and if you're living in Nouméa's wealthier districts, life stays calm.

Other than that: a friendly tax regime for those who set up locally, a high cost of living thanks to imports, hearty food mixing French tradition and Pacific flavors, and lagoon landscapes that will take your breath away.

VERYLOW TAX 3.8/10 HOLDING 3.8/10 DIVIDENDPIPELINE 3.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 40% at the top marginal rate in New Caledonia, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
0 → 40%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 9,671exempt
9,671 – 17,4084%
17,408 – 29,01312%
29,013 – 43,51925%
43,519 +40%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
does not exist here
Economic interest
Family centre
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, FAIRLY.
Capital gains in New Caledonia cost 20% on disposal, with no annual wealth levy. But inheritance comes back for seconds when assets pass down.

Same money, two tollbooths: the sale, then the succession.

02.1 Investment income
Capital gains
20%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat · +4% Caledonian solidarity contribution (CCS) added to the base tax
Dividend tax
20%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat · +11.5% IRVM · +4% CCS · +4.5% centimes additionnels
Interest income
8%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
SpouseEXEMPT
Children20%XPF 100,000
Siblings50%
Other relatives50%
Non-relatives50%
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback 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-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
New Caledonia runs the full pressure stack: corporate tax at 35%, criminal liability for misuse of corporate assets (spend company money on yourself and you're prosecutable, sole shareholder or not; your consent is worthless), and public registries (your name in the shop window for anyone with a browser).

Heavy rate, real jail risk, zero discretion. If you set out to design a worse frame for an owner-operator, you'd struggle.

03.1 Rates
Corporate tax
30 → 35%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive · +3% income distributed by corporations or entities subject to CIT exceeding 30 million XPF · +5% taxable income at standard rate reaches or exceeds XPF 200 million (Additional Social Contribution)
Bracket (USD)Rate
0 +30%
0 +35%
VAT standard rate
11%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
11%
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal 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 privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et des Sociétés (RCS) de Nouvelle-Calédonie
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et des Sociétés (RCS) de Nouvelle-Calédonie
03.3 Incorporation cost
In this country, the most standard company form is called Société à Responsabilité Limitée (SARL) (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
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 967
Total
USD 1,205

A good fit for a holding?

Long story short: NO.
New Caledonia has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
90%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires10% holding · 48 months min
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
21%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
0%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
0%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
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

Easy to come and go?

Long story short: SOME.
New Caledonia taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
4 years
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Source et informations complémentairesavailable path to naturalisation
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
read moreClose
Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in New Caledonia: it has signed few exchange frameworks.

But the corporate registries are public: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

Multilateral reporting frameworks 0/9 active · 1 pending
CRS
2020
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
New Caledonia sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short:
Not enough data to tell how free you'd actually feel in New Caledonia.

08.1 Press freedom
Press freedom · RSF index
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record

Connected to the world?

Long story short: COMPLETELY CUT OFF.
New Caledonia is unplugged from the global money grid: 2/11 of the services we track work here. No Stripe, no Amazon, and almost nothing around them either.

Whatever your plan is, the payment layer gets built from scratch, with local banks and local rules. Come for other reasons; connectivity isn't one of them.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 0/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

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