New Caledonia
Melanesia · NC · 1 treaties
What are the main tax rates in New Caledonia?
New Caledonia has a top personal income tax rate of 40%, a corporate tax rate of 30%, and a standard VAT of 11%. The dividend withholding tax rate is 21%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 21% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 11% |
| Personal income (top rate) | 40% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the corporate tax rate in New Caledonia?
- The corporate tax rate in New Caledonia is 30%.
- What is the standard VAT rate in New Caledonia?
- The standard VAT rate in New Caledonia is 11%.
- Does New Caledonia have an exit tax?
- New Caledonia does not have an exit tax.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- tax domicile in New Caledonia
- permanent residence or residence in New Caledonia
- habitual / principal place of stay in New Caledonia
- centre of economic interests in New Caledonia
Official guidance indicates residency turns on domicile/residence facts rather than citizenship, so leaving is possible by ending those ties. It is not purely day-count based, so breaking residency is harder than simply moving away, but there is no indication of a lingering citizenship rule or departure tax.
Source: Direction des Services fiscaux de la Nouvelle-Calédonie
Tax treaty network (1)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| France | 15% | — | 10% |