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New Caledonia


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New Caledonia

Official languages

ISO 4217




New Caledonian Franc


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New Caledonia is an island nation located in the South Pacific Ocean. It has a population of around 270,000 people and a GDP of $4.3 billion. The economy of New Caledonia is largely driven by its mining industry, which accounts for around 25% of the country’s GDP. The mining industry is mainly focused on nickel, which is the country’s main export. Other exports include fish, timber, and agricultural products. Tourism is also an important part of the economy, with around 200,000 visitors each year. The unemployment rate in New Caledonia is around 8.5%, and the inflation rate is around 1.5%. The government of New Caledonia has implemented a number of economic reforms in recent years, including tax cuts and increased investment in infrastructure. These reforms have helped to improve the country’s economic outlook and have resulted in increased foreign investment. Overall, New Caledonia has a strong and growing economy that is well-positioned for future growth.


New Caledonia is a special collectivity of France, and as such, its tax system is closely aligned with the French tax system. 

For corporate taxation, companies in New Caledonia are subject to a flat corporate tax rate of 30%. In addition, there are various local taxes and contributions that companies may be subject to depending on their location and industry. 

For personal taxation, residents of New Caledonia are subject to the same progressive income tax system as in France, with rates ranging from 0% to 45% depending on income level. However, there are some differences in terms of tax allowances and deductions that are specific to New Caledonia. 

Tax payments in New Caledonia are generally made in monthly or quarterly installments. Companies are required to make monthly or quarterly tax prepayments based on their estimated annual tax liability, with the final tax liability settled at the end of the year. Individuals may also be required to make quarterly tax prepayments if their income exceeds a certain threshold. The tax year in New Caledonia is the calendar year, with tax returns due by May 31 of the following year.

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