New Caledonia

Individual - Residence

Last reviewed - 16 April 2024

Under domestic law, an individual is considered to be domiciled in New Caledonia if at least one of the following criteria is met:

  • The habitual abode of the person or family is in France or France is the principal place of sojourn.
  • Professional activities are carried out in New Caledonia.
  • New Caledonia is the centre of economic interests.

Under the bilateral tax treaty concluded with France, tax domicile is first determined under the law of the country that asserts the power to tax. If the individual is considered to be resident under the laws of both countries, the treaty provides 'tie-breaker' provisions to determine the country of residence. These tie-breaker tests include as criteria, in descending order, permanent home, personal and economic relations (centre of vital interests), and habitual abode.