New Caledonia Tax Tables 2023 - Tax Rates and Thresholds in New Caledonia
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This page contains the tax table information used for the calculation of tax and payroll deductions in New Caledonia in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ NC, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for New Caledonia or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
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New Caledonia Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in New Caledonia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the New Caledonia Tax Calculator 2023.
New Caledonia Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 10,777.00 |
| 11% | Income from $ 10,777.01 | to | $ 27,748.00 |
| 30% | Income from $ 27,748.01 | to | $ 78,570.00 |
| 41% | Income from $ 78,570.01 | to | $ 168,994.00 |
| 45% | Income from $ 168,994.01 | | and above |
New Caledonia Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 30% | Flat rate on all taxable income |
In New Caledonia, social security deductions made by employees can be considered deductible for the purpose of calculating taxable income. This approach aligns with many tax systems worldwide, where contributions to social security by individuals reduce their gross taxable income, potentially lowering their overall tax liability. This deduction mechanism is designed to encourage participation in the social security system, acknowledging the importance of these contributions in supporting the broader social welfare infrastructure.
New Caledonia Social Security and Payroll Deduction Rates in 2023
In New Caledonia, the social security and payroll deduction system is designed to provide comprehensive coverage and support to employees, while also ensuring that employers contribute to the welfare state. This system covers a range of benefits including healthcare, retirement, unemployment, and family benefits. Both employees and employers are required to make contributions, although the specific rates and distributions vary.
New Caledonia Social Security in 2023: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Health, Maternity, Disability and Death | 0% | 7% | 7% |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | 0% | 0.3% | 0.3% |
| Old-age Insurance (Tier 1) | 6.9% | 8.55% | 15.45% |
| Old-age Insurance (Tier 2) | 0.4% | 2.02% | 2.42% |
| Accidents at Work | 0% | 3.45% | 3.45% |
| Family Benefits | 0% | 1% | 1% |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | 9.039% | 0% | 9.039% |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | 0.49125% | 0% | 0.49125% |
| Unemployment | 0% | 4.05% | 4.05% |
| AGS | 0% | 0.2% | 0.2% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | 3.15% | 4.72% | 7.87% |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | 8.64% | 12.95% | 21.59% |
New Caledonia Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Health, Maternity, Disability and Death | n/a | n/a | n/a | n/a |
| Autonomy solidarity contribution ("Contribution Solidarité Autonomie"/ CSA) | n/a | n/a | n/a | n/a |
| Old-age Insurance (Tier 1) | n/a | $ 43,992.00 | n/a | $ 43,992.00 |
| Old-age Insurance (Tier 2) | n/a | n/a | n/a | n/a |
| Accidents at Work | n/a | n/a | n/a | n/a |
| Family Benefits | n/a | n/a | n/a | n/a |
| Social security surcharge ("Contribution Sociale Généralisée" / CSG) | n/a | n/a | n/a | n/a |
| Social security debt reimbursement contribution ("Contribution pour le Remboursement de la Dette Sociale"/ CRDS) | n/a | n/a | n/a | n/a |
| Unemployment | n/a | n/a | n/a | $ 175,968.00 |
| AGS | n/a | n/a | n/a | $ 175,968.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 1) | n/a | $ 43,992.00 | n/a | $ 43,992.00 |
| Supplementary pensions (Agirc-Arrco scheme) (Tier 2) | $ 43,992.00 | $ 351,936.00 | $ 43,992.00 | $ 351,936.00 |
New Caledonia VAT Rates in 2023
VAT rates for New Caledonia are reviewed annually, you can use the VAT Calculator to calculate VAT due in New Caledonia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
New Caledonia VAT Rates| VAT Rate | VAT Description |
|---|
| 3% | Reduced Rated |
| 6% | Reduced Rate |
| 11% | Standard Rate |
| 22% | Higher Rate |
Historic Tax Tables supported for New Caledonia
The following tax tables are supported by iCalculator™ NC as part of the suite of free tax tools we provide for New Caledonia.