🇳🇨 New Caledonia
East Asia & Pacific ·
1/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 40 |
| Headline CIT rate | 30 |
| Standard VAT rate | General consumption tax (TGC): 11 |
| Headline individual capital gains tax rate | Capital gains derived by individuals are generally not taxable. However, the New Caledonian government has recently implemented a taxation on capital gain deriving from real properties. The tax on private real estate capital gains (PVI) is 20% of the amount of the capital gain, to which must be added 4% of the CCS, or 24% in total. |
| Headline corporate capital gains tax rate | The net amount of long-term capital gains is taxed at a 15% CIT rate, with the exception of capital gains from the sale of building land and similar assets (as well as securities of companies whose assets are mainly constituted by this type of assets), the amount of which is taxed at a 25% CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 21 / 19.5 / 19.5 (corporate); 20 / 12 / 12 (individuals); Non-resident: 21 / 0 / 0 (corporate); |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | 50% between non-related parties or non-direct dependants (siblings). |
| Headline gift tax rate | 50% between non-related parties or non-direct dependants (siblings). NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
New Caledonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals, whether New Caledonian or foreign nationals, who have their tax domicile in New Caledonia are generally subject to personal income tax (PIT) on worldwide income (unless provided otherwise by a tax treaty between France and New Caledonia). Individuals who are not domiciled in New Caledonia (non-residents) are generally subject to tax only on their income arising in New Caledonia.”
Source: PwC Worldwide Tax Summaries — New CaledoniaProfessional / legal analysis · quote machine-verified 2026-08-25