New Caledonia

WHTs on domestic payments

Domestic dividend distributions are subject to WHTs, such as IRVM, CCS, centimes additionnels, and, potentially, CAIS.

Interest and related incomes are subject to IRVM and potentially to the IRCDC.

WHTs on payments to non-resident companies

Dividends distributed by resident companies to non-resident companies (and deemed distributed revenues) are subject to the IRVM, CCS, centimes additionnels, and, potentially, CAIS.

Interests and royalties are not subject to WHT when paid to a corporate. Interests, royalties, and other incomes paid to non-resident individual are generally subject to a 25% flat tax.

WHTs on remuneration paid to employees posted in New Caledonia by foreign companies

WHT applies to remuneration paid to employees posted to New Caledonia by companies established outside New Caledonia. The rate of the withholding ranges from 1% to 26%.