New Caledonia
NC: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in New Caledonia
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names NC. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for NC.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for New Caledonia: where to register, file and check.
Blocs and agreements
The trade arrangements NC belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
New Caledonia’s own position
- Customs territory
- Its own: outside the Union customs territory; New Caledonia has its own customs code, tariff and duties collected for its own budget
Quote
the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply,
- VAT territory
- Its own: New Caledonia's general consumption tax (TGC); French TVA does not apply; outside the EU VAT territory
Quote
des taxes s’appliquant à toutes les catégories de marchandises : la Taxe Générale sur la Consommation (TGC) dont les taux sont définis par la délibération n° 343 du 22 août 2018 ;
- European Union: internal market and customs union
- Outside
New Caledonia is an overseas country and territory listed in TFEU Annex II (association under Part Four), outside the Union customs territory; the OCT decision records that OCTs do not form part of the single market.
Quote
The special arrangements for association set out in Part Four shall apply to the overseas countries and territories listed in Annex II.
- European Union: VAT territory
- Outside
Not a territory to which the Treaty applies under art. 355(1); the French tax authority states that TVA is not applicable in New Caledonia.
Quote
‘third country’ means any State or territory to which the Treaty is not applicable.
- Agreements in force
- The authority’s own list read 27 Oct 2026
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 30%Official dsf.gouv.nc as of 2026-10-15 · the rate for the Société à responsabilité limitée (SARL)
Quote
Taux de droit commun :
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in NC, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for NC.
Tax calendar
When the main returns and payments fall due in NC, tax year 2025, as the tax authority states it.
- Corporate tax return
- 4 months after the end of the accounting period · each year
French: for companies whose year closes on 30 September the liasse fiscale and the balance of corporate tax are due by 31 January; the calendar gives 28 February for a 31 October close, 31 March for 30 November and 31 December for 30 August — four months after the year end in each case.
Quote
31 / 01 2026 IS - Dépôt de la liasse fiscale et paiement du solde de l'IS Date limite de dépôt de la liasse fiscale et paiement du solde de l'IS pour les entreprises passibles de l'impôt sur les sociétés clôturant au 30 septembre Mois clôture : Septembre
- Corporate tax, final payment
- 4 months after the end of the accounting period · each year
The calendar makes the deposit of the liasse fiscale and the payment of the balance of corporate tax a single deadline, four months after the year end; the rule is the same as cit_annual_return because the source sets them on the same day.
Quote
31 / 01 2026 IS - Dépôt de la liasse fiscale et paiement du solde de l'IS Date limite de dépôt de la liasse fiscale et paiement du solde de l'IS pour les entreprises passibles de l'impôt sur les sociétés clôturant au 30 septembre Mois clôture : Septembre
- Corporate tax, instalments
- 31 July · twice a year
French: art. Lp. 45.2 of the Code des impôts: corporate tax gives rise to two spontaneous instalments, 'le dernier jour du septième et du onzième mois suivant l’ouverture de l’exercice'; for a calendar-year company that is 31 July and 30 November (the DSF calendar lists both against 'Mois clôture : Décembre'). The rule records the first (31 July); the dates move with the month the financial year opens. Paid by electronic payment (télérèglement) the limit is 14 days later. The balance and the return are due four months after the close (cit_final_payment).
Quote
Les paiements doivent être effectués le dernier jour du septième et du onzième mois suivant l’ouverture de l’exercice.
- Personal income-tax return
- 1 April · each year
French: paper returns are filed before 1 April; professionals under the real regime have until 30 April, and those who opt for tele-declaration get the later dates the DSF publishes (the calendar entry is dated 31 March for filing before 1 April).
Quote
31 / 03 2026 IR - Déclaration de revenus format papier Dépôt des déclarations des revenus sous format papier avant le 1 er avril.
- Personal income tax, final payment
- 31 October · each year
French: the DSF calendar's 'IR - Paiement de l'avis' entry for 2026 is dated 31 October; the amount to pay is on the notice sent by post or in the online tax account. The first and second advances (31 March, 15 July) are on pit_estimated_payment and the calendar; the Code article fixing the 31 October date was not located.
Quote
31 / 10 2026 IR - Paiement de l'avis Cette échéance concerne toutes les personnes physiques ayant un revenu et n'ayant pas opté pour un paiement par mensualisation ou prélèvement à l'échéance.
- Personal income tax, instalments
- 31 March · each year
French: 'IR - Paiement du 1ier accompte ... Cette échéance ne concerne que les personnes ayant payé plus de 30 000 F CFP d'impôt au titre de l'année précédente et qui n'ont pas opté pour le paiement par mensualisation' — the first advance is due on 31 March and applies only to those above the threshold who have not chosen monthly payment.
Quote
31 / 03 2026 IR - Paiement du 1ier accompte Cette échéance ne concerne que les personnes ayant payé plus de 30 000 F CFP d'impôt au titre de l'année précédente et qui n'ont pas opté pour le paiement par mensualisation.
- VAT return
- Not in our records
juridoc.gouv.nc inaccessible when checked
- Payroll withholding
- Not in our records
The authority’s site inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for NC yet.
Economy and trade
What it exports
Goods NC exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes NC’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Ferro-alloys HS 7202 | 47.2% | 43.6% | 50.3% | US$692 m |
| Nickel ores and concentrates HS 2604 | 30.5% | 28.6% | 25.0% | US$343 m |
| Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy HS 7501 | 20.2% | 25.8% | 20.7% | US$285 m |
| Motor vehicles for the transport of goods HS 8704 | under 0.05% | under 0.05% | 0.60% | US$8 m |
| Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine HS 0306 | 0.14% | 0.53% | 0.41% | US$6 m |
| Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils HS 3301 | 0.21% | 0.18% | 0.38% | US$5 m |
| Copper waste and scrap HS 7404 | 0.06% | 0.06% | 0.20% | US$3 m |
| Antiques of an age exceeding 100 years HS 9706 | under 0.05% | under 0.05% | 0.13% | US$2 m |
| Parts suitable for use solely or principally with the machines of heading 8501 or 8502 HS 8503 | under 0.05% | under 0.05% | 0.09% | US$1 m |
| Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 HS 0302 | 0.10% | under 0.05% | 0.08% | US$1 m |
Total goods exports, 2024: US$1.4 bn. The ten largest headings are shown.