New Caledonia

Individual - Foreign tax relief and tax treaties

Last reviewed - 16 April 2024

Foreign tax relief

Unless specifically excluded by a treaty, foreign-source income is taxable in New Caledonia. However, foreign-source income is not subject to income tax in New Caledonia provided that the taxpayer is in position to demonstrate that the income is subject to a similar income tax in the source state.

Tax treaties

See the Withholding taxes section in the Corporate tax summary.