New Caledonia

Charitable contributions

Charitable contributions (e.g. made to qualified philanthropic, educational, scientific, social, religious, political, or cultural organisations, non-profit making organisations recognised as being of public benefit) can be claimed as a tax reduction of up to 75% of actual contributions (up to 15% of net taxable income).

Crowdfunding

Taxpayers residing in New Caledonia may benefit from a tax reduction equal to 50% of the amount of payments made during a calendar year, up to an annual limit of XPF 3 million, for cash subscriptions to the initial capital of companies or to capital increases of companies in which they are neither associates nor shareholders, located in New Caledonia, through a crowdfunding platform. The amount of the payment made is understood to be the net amount of the fees charged by the crowdfunding platform.