New Caledonia: General consumption tax | KPMG Global
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New Caledonia: General consumption tax, effective 1 April 2017

New Caledonia: General consumption tax

The general tax on consumption (GTC), closely modeled after a value added tax (VAT), will be levied on supplies of both goods and services beginning 1 April 2017.


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The GTC is an indirect tax applicable mainly to companies, regardless of their legal form or situation with respect to other taxes, and is designed to be phased in to replace seven currently overlapping taxes (four of which are levied on imports), such as the general tax on imports and the solidarity tax on services. A transitional period from 1 April 2017 to 30 June 2018 will apply the GTC at lower rates:

  • Reduced rate of 0.25%
  • Standard rate of 0.5%
  • Specific rate of 0.35%
  • Higher rate of 1% 

Effective 1 July 2018, the four different rates are:

  • Reduced rate of 3%
  • Standard rate of 6% on services
  • Specific rate of 11%
  • Higher rate of 22%

Exemptions, particularly for certain local production operations as well as certain sectors of business (real estate, public sector, NPOs, etc.), will be governed by specific regimes.

A deduction regime, modeled after VAT mechanisms, will apply to provide tax neutrality for GTC taxpayers, as well as self-delivery and adjustment mechanisms.  


For more information, contact a tax professional with Fidal* in France:

Arnaud Moraine | +33 (0) 1 55 68 15 45 |

Brigitte Labou | +33 (0) 1 55 68 19 25 |

* Fidal is a French law firm that is independent from KPMG and its member firms.

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