Taxation

Domestic taxation is relatively low, with a general tax on services of five per cent. Value Added Tax (VAT) is not applied but will be introduced in stages.

All merchandise coming into New Caledonia is subject to:

  • General Import Tax ranging from zero to 31 per cent – generally 21 per cent.
  • Basic Import Tax is five per cent.
  • Port Tax is one per cent or Airfreight Tax is three per cent.
  • Customs Duties can range from  zero to 20 per cent.

There is a locally manufactured products protection tax (TCPPL), making imported products less competitive, in order to protect local manufacturers. This applies to pasta, yoghurts, chocolate, ice cream, etc.

Other import taxes include:

  • Consumption Tax on imported products which compete with locally produced goods and agricultural taxes are levied. These are ad valorem and according to product.
  • Tax on Renewable Energies or special tax applied according to product
  • Public Health Tax on alcohol and tobacco.

Some import taxes will be abolished.  It is recommended that Australian exporters seek advice on taxation and tariff matters.