New Caledonia

Corporate - Significant developments

Last reviewed - 24 February 2025

General consumption tax (TGC)

The government has passed a draft law to change TGC. Several changes were expected, notably regarding the TGC rates.

Congress has not voted the change of TGC's rates but has voted to remove several exemptions, concerning especially:

professional training services delivered by public organisations and private individuals declared to the Direction de la Formation Professionelle Continue (DFPC)
supply of electronic books
deliveries of building land and buildings, and
book sales.

Caledonian solidarity contribution (CCS)

A Decree of 23 December 2024 changed the rate of the CCS for activity income from 2% to 3% from 1 April 2025.