New Caledonia's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 11 (TGC). Registration thresholds, zero-rated and exempt categories, and reduced rates vary - see the source link below for full detail.
An individual is domiciled in New Caledonia (and thus generally taxed on worldwide income) if any of the following applies: the habitual abode of the person or family is in New Caledonia or it is their principal place of sojourn, professional activities are carried out in New Caledonia, or New Caledonia is the center of their economic interests. Under the bilateral tax treaty between France and New Caledonia, tax domicile is determined first under the law of the country asserting the power to tax. A separate secondary source states the domestic-law threshold as 183 or more days of physical presence in the tax year - broadly consistent with the "principal place of sojourn" test above, though the exact statutory wording should be confirmed against the New Caledonia Tax Code (NCTC) directly. Non-domiciled individuals are taxed only on New Caledonia-source income. A resident company is subject to CIT on its New Caledonia-source income (activity performed in New Caledonia or head office located there).
Confirmed via PwC's current Group Taxation page: New Caledonia has no CFC regime. Anti-avoidance is instead handled through a transfer-pricing-style provision addressing profits indirectly transferred outside New Caledonia via price manipulation or other means, which are added back into taxable results - this is a transfer pricing rule, not a CFC attribution regime.
Confirmed via PwC's current Group Taxation page: there are no specific thin capitalization rules in New Caledonia.
No domestic FBAR/Form 8938-equivalent requiring New Caledonia residents to self-report their own foreign accounts was identified in available sources this session. Institutional-level FATCA/CRS participation status was not independently confirmed this session; as a French overseas territory with its own tax code and administration separate from mainland France, New Caledonia's CRS/FATCA status should not be assumed to automatically mirror France's without direct confirmation. Separately and independently of local law, US citizens and Green Card holders with New Caledonia accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of New Caledonia's own domestic requirements.
Very narrow and a point of frequent confusion that this page specifically avoids repeating: New Caledonia has entered into only one comprehensive tax treaty, with France itself (confirmed via PwC). It is not a sovereign state and does not independently benefit from France's broader bilateral treaty network - most French tax treaties with other countries explicitly exclude New Caledonia from their territorial scope. New Caledonia has no double tax agreement with the United States. Residents rely on domestic unilateral relief provisions (administered by the Direction des Services Fiscaux, DSF) for other cross-border income situations rather than treaty relief - New Caledonia's domestic law does not tax foreign-source income where the taxpayer can demonstrate it was already subject to a similar income tax in the source country.