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Sole trader

Entreprise individuelleNew Caledonia

What it takes to form, own and run a sole trader in New Caledonia, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Unlimited: the owners answer with their own assets
Officialcci.ncRead 15 Oct 2026
Quote
des dettes sur l’ensemble de ses biens.
Owners
Does not apply
Directors
Does not apply
Minimum capital
None
Officialcci.ncRead 15 Oct 2026
Quote
Il n’y a ni capital, ni statut, ni avis dans un
Formation fee
XPF 5,750
Officialdecat.gouv.ncRead 15 Oct 2026
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Immatriculation principale, immatriculation secondaire et inscription complémentaire d'une personne physique.
Tax on profit
Through owners
Officialdsf.gouv.ncRead 15 Oct 2026
Quote
L'impôt sur le revenu s'applique aux bénéfices d'une activité exercée par un travailleur indépendant
Formed without visiting: YesFormed online: Yes

Form it

Who registers it

Registry
Not in our records
Formed without visiting
Yes
Formed online
Yes

What it takes to form

Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Entreprise individuelle.

Own it

Who may own and run it

Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Entreprise individuelle.

Each year, at the registry

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Entreprise individuelle.

Important dates

When each obligation falls due, as the authority states it.

Not in our records No dates for the Entreprise individuelle are in our records.

What is public

Not in our records What the register shows the public is not in our records for the Entreprise individuelle.

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

Through owners

The sole trader's profit is taxed to income tax in his own hands (BIC/BNC/BA categories), not to corporate tax.

Official dsf.gouv.nc read 15 Oct 2026
Quote
L'impôt sur le revenu s'applique aux bénéfices d'une activité exercée par un travailleur indépendant
CFC rules in NC
Not in our records

Close it

Closing it

The other end, which most guides leave out.

Not in our records Route, Statutory fee: none of these is in our records for the Entreprise individuelle.

Every business in New Caledonia

VAT

Standard rate
Not in our records
The tax authority’s pages have not been read for NC.

Payment and banking services

None of the services whose lists we hold names NC. Each provider, and what a listing means.

Reference

Its name and code

Kind
Sole trader
Derived our grouping, the same words in every country
Name in law
Entreprise individuelle
Identifier
NC-ENTREPRISE-INDIVIDUELLE
A form ISO 20275 does not list.