New Caledonia

Individual - Significant developments

Last reviewed - 25 February 2026

Disclosure of foreign accounts

As of 1 January 2027, foreign financial accounts will have to be disclosed by New Caledonia tax residents.

New Caledonia contacts

Caroline Chaize-Lang

Partner, PwC Société d’Avocats

+33 7 64 48 17 65

Email

Victor Calmette

Director, PwC Société d’Avocats

+33 6 67 60 63 21

Email

PwC Société d'Avocats

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