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New Caledonia
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
61.43 / 100
Global rank
#151
Corporate tax
30%
Personal tax
40%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index6.7 / 10
- Affordability Index3.1 / 10
- Entry Ease Index6.2 / 10
- Tax Freedom Index4.5 / 10
- WiFi Index7.0 / 10
- Admin Ease Index7.4 / 10
- Healthcare Index7.8 / 10
- City Comfort Index8.1 / 10
- WeatherComfort Index7.0 / 10
- Banking Index7.1 / 10
- GeoStability Index7.8 / 10
- Justice & Order Index7.3 / 10
- Quality of Life Index7.7 / 10
- Open Society Index7.1 / 10
- Flight Index3.4 / 10
- Environmental Quality Index8.3 / 10
- English Index3.9 / 10
- Wealth Protection Index8.0 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.8 / 10
- Market Depth Index4.4 / 10
- ClimateShield Index5.5 / 10
Country snapshot
- Capital
- Nouméa
- Population (approx.)
- 264,596
- Area (km²)
- 18,575 km²
- Currency code (ISO 4217)
- XPF
- Currency name
- CFP franc
- Main airport IATA code
- NOU
- Airport name
- La Tontouta International Airport
General facts
- Minimum monthly cost
- From $3,510/month
- Main languages
- French
- Jurisdiction type
- Territory
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .nc
- Phone calling code
- +687
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highWorldwide
- Marginal PIT (personal income tax)
- 40%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide profits with French-style territorial exemption for foreign permanent establishment income. Foreign dividends, interest and royalties remain taxable subject to convention relief, with mother-daughter exemption available for qualifying participations. Tax convention with metropolitan France (BOI-INT-CVB-NCL) eliminates double taxation. New Caledonia is outside OECD Pillar Two scope at the territorial level.
Standard CIT rate of 30 percent on resident company profits. Reduced 15 percent rate on the first of taxable profit for SMEs meeting cumulative conditions (turnover below , capital 75 percent individual ownership). Mining and metallurgy taxed at 35 percent under article 3. A 3 percent CAIS surcharge applies on distributed profits above and a CSA progressive surcharge above .
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of New Caledonia tax residents under article 47 of the Tax Code. Domicile assessed under article 48 by foyer, sejour principal (six-month presence test), or center of economic interests. Tax convention with metropolitan France allocates exclusive or shared taxing rights by income type. Non-residents taxed at flat 25 percent on Caledonia-source income.
Progressive 5-bracket schedule, 0 percent up to , 4 percent to 1.8 million, 12 percent to 3 million, 25 percent to 4.5 million, 40 percent above 4.5 million. Quotient familial system applies. A 2023 reform proposing 8 brackets including a 45 percent top rate above remains pending Congress vote post-2024 crisis. No withholding at source.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Aide fiscale a l'investissement (defiscalisation locale)
AvailableLocal tax credit granted to Caledonian taxpayers (companies, professionals, high income individuals) financing approved investment projects in…
Taux reduit d'impot sur les societes pour PME (15 percent)
AvailableReduced corporate income tax rate of 15 percent on the first 10 million XPF of taxable profit for SMEs with turnover below 200 million XPF and…
Statut Jeune Entreprise Innovante (JEI)
AvailableTax holiday for young innovative SMEs spending at least 15 percent of expenses on R and D.
Credit d'impot recherche et innovation (CIRI)
AvailableResearch and innovation tax credit equal to 30 percent of eligible R and D and innovation expenses, capped at 5 million XPF per year.
Pacte de stabilite fiscale metallurgique (mining and metallurgy)
AvailableNegotiated long-term tax stability and CIT exemption regime for major nickel mining and metallurgy projects.
For individuals
Statut Jeune Entreprise Innovante (JEI)
AvailableTax holiday for young innovative SMEs spending at least 15 percent of expenses on R and D.
Credit d'impot recherche et innovation (CIRI)
AvailableResearch and innovation tax credit equal to 30 percent of eligible R and D and innovation expenses, capped at 5 million XPF per year.
Reduction d'impot pour investissement participatif (crowdfunding equity)
AvailablePersonal income tax reduction equal to 50 percent of equity subscriptions in Caledonian SMEs through approved crowdfunding platforms, capped at 3…
You either qualify for New Caledonia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for New Caledonia. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
New Caledonia lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), work (self sponsored), talent (outstanding), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
12 programmes listed · 12 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Carte talent - porteur de projet (parcours investissement économique direct)
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Carte talent - porteur de projet (parcours création d'entreprise)
Work (employer sponsored)
4 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Carte de séjour salarié (Nouvelle-Calédonie)
- Available
Carte talent - carte bleue européenne
- Available
Carte talent - chercheur
- Available
Carte talent - salarié qualifié
Work (self sponsored)
3 programmesSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Carte de séjour Citoyen UE - Toutes activités professionnelles (Nouvelle-Calédonie)
- Available
Carte de séjour entrepreneur / profession libérale (Nouvelle-Calédonie)
- Available
Carte de Séjour permanent Citoyen UE - Toutes activités professionnelles (Nouvelle-Calédonie)
Talent (outstanding)
1 programmeOutstanding achievement or high-calibre talent categories.
- Available
Carte talent - renommée nationale ou internationale
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Visa de long séjour visiteur (Nouvelle-Calédonie)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Regroupement familial (Nouvelle-Calédonie)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in New Caledonia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Environmental Quality Index8.3 / 10Very strong environmental quality index
- City Comfort Index8.1 / 10High urban quality of life
- Wealth Protection Index8.0 / 10Strong wealth protection index
Weakest dimensions
- Affordability Index3.1 / 10
- Flight Index3.4 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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