New Caledonia capital gains tax calculator
New Caledonia has no general capital gains tax. The one charge on a private gain is the tax on property sales: 20% of the net gain plus a 4% solidarity contribution, 24% in total, after 10% relief for each year of ownership beyond the tenth. Your main home is exempt, and gains on shares, funds and crypto are not taxed.
Enter a property sale by hand or import your notary’s schedule, and the calculator works out the gain, the relief and the tax on each sale, and shows the arithmetic behind the figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code des impôts de la Nouvelle-Calédonie and the Direction des services fiscaux.
Current rules
The rates behind the number
What you pay when you sell, by period
| Sale date | Property in New Caledonia | Shares, funds and other assets |
|---|---|---|
| 2021 | Nothing | Nothing |
| 2022 | Nothing | Nothing |
| 2023 to 11 December | Nothing | Nothing |
| 2023 from 12 December | 20% plus 4% solidarity contribution, 24% | Nothing |
| 2024 | 20% plus 4% solidarity contribution, 24% | Nothing |
| 2025 | 20% plus 4% solidarity contribution, 24% | Nothing |
| 2026 | 20% plus 4% solidarity contribution, 24% | Nothing |
| 2027 (planning) | 20% plus 4% solidarity contribution, 24% | Nothing |
Rules and charges
| Rule | Value |
|---|---|
| Property gains tax | 20% of the net gain on a private sale of land or buildings in New Caledonia (article R. 247 undecies) |
| Solidarity contribution (CCS) | 4% of the same net gain, from 12 December 2023 |
| Holding relief | The gain is cut by 10% for each year of ownership beyond the tenth; nothing is owed from the twentieth year |
| Exempt sales | Your main home on the day of sale, a dwelling never let and sold for the first time, property sold under expropriation, and any sale at a price of XPF 5,000,000 or less |
| Acquisition costs | Actual costs, or a flat 11% of the purchase price |
| Works | Documented works, or a flat 15% of the purchase price for built property held more than five years |
| Losses | Not recognised: a loss cannot offset another sale and does not carry forward |
| Shares in a property company | Taxed the same way when the company's assets are mainly New Caledonian property; only actual costs count and the XPF 5,000,000 threshold does not apply |
| When it is paid | Declared with the sale deed and paid before the deed is registered |
| Shares, funds and other assets | No tax on the gain |
Source records as of 2026-09-30; each table cites the provision it comes from.
Questions
New Caledonia capital gains questions
Does New Caledonia have a capital gains tax?
Not a general one. Gains by individuals are not taxed, with one exception: the tax on private real estate capital gains, which charges 20% plus a 4% solidarity contribution, 24% in total, on the net gain from a private sale of property in New Caledonia from 12 December 2023. The territory applies its own tax code, not France's.
How much tax do I pay when I sell a rental property or a second home?
24% of the net gain. The gain is the sale price less your selling costs, minus the price you paid plus acquisition costs and works, then cut by 10% for each year you owned it beyond the tenth. A second home that was never let is exempt on its first sale; a let property is not.
Is my main home taxed?
No. A home that is your main residence on the day of sale is exempt, together with garages, parking and cellars sold at the same time. A sale at a price of XPF 5,000,000 or less is also outside the tax.
After how many years is the gain relieved?
No relief applies in the first ten years. Each completed year after the tenth removes 10% of the gain, so 11 years keeps 90% taxable and 20 years owes nothing.
Are shares or crypto taxed?
No. A private individual's gain on listed shares, funds and other securities is not taxed in New Caledonia. The exception is shares in a company whose assets are mainly New Caledonian property, taxed like a property sale.
What is the tax on property gains in New Caledonia?
New Caledonia taxes one gain a private individual makes outside a business: the taxe sur les plus-values immobilières privées (PVI), created by loi du pays n° 2023-12 of 10 November 2023 and set out in articles Lp. 247 bis to Lp. 247 sexdecies of the Code des impôts de la Nouvelle-Calédonie. The rate is 20% of the net gain (article R. 247 undecies, délibération n° 362 of 28 November 2023) and the Caledonian solidarity contribution (CCS) adds 4%, 24% in total, from 12 December 2023. Sources: https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=; https://dsf.gouv.nc/impots/taxe-sur-les-plus-values-immobilieres-pvi; https://dsf.gouv.nc/impots/la-contribution-caledonienne-de-solidarite-ccs
Which sales does the property gains tax cover?
Scope (articles Lp. 247 ter to Lp. 247 quinquies): individuals and partnerships under article 49 that sell built or unbuilt property in New Caledonia or rights relating to it (usufruct, bare ownership), and companies established abroad. A gain on shares in a company or group under article 49 whose assets are mainly New Caledonian property is taxed the same way and only that way (article Lp. 247 quater). Profit on property held in a business balance sheet is a business gain, not PVI. Source: https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=
Which sales are exempt?
Exempt sales (article Lp. 247 ter II): the seller's main home on the day of sale, a dwelling other than the main home that has never produced rent and is being sold for the first time, the immediate and necessary outbuildings sold at the same time, property sold under a declaration of public utility for expropriation, and any property sold for XPF 5,000,000 or less (tested on the full-ownership price, and on each co-owner's share). The XPF 5,000,000 threshold does not apply to shares in property companies. Sources: https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=; https://dsf.gouv.nc/telechargement/1419
How is the gain worked out?
Base (articles Lp. 247 sexies to Lp. 247 octies): the gross gain is the sale price stated in the deed, plus charges the buyer takes on, less the seller's documented costs, minus the acquisition price. The acquisition price is the price paid plus acquisition costs (actual, or a flat 11% of the price unless a reduced registration duty applied), plus documented building and improvement works, plus a flat 15% of the price for built property sold more than five years after purchase when the works cannot be documented, plus roads and services for building land. A gift or inheritance takes the value used for the gift or succession duty. Sources: https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=; https://dsf.gouv.nc/telechargement/1419
How does the holding relief work?
Holding relief (article Lp. 247 nonies): the gross gain is cut by 10% for each year of ownership after the tenth, so a property held 11 years keeps 90% of the gain taxable and one held 20 years is fully relieved. Source: https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=
Can a loss be claimed?
Losses (article Lp. 247 decies): a gross loss is not taken into account. It cannot offset another gain and nothing carries forward. Source: https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=
Are other gains taxed, and when is the tax paid?
Gains by individuals on listed shares, other securities and other private assets are not taxed in New Caledonia, and there is no net wealth tax. The PVI is declared with the sale deed and paid, with the CCS, before the deed is registered. Sources: https://taxsummaries.pwc.com/new-caledonia/individual/other-taxes; https://dsf.gouv.nc/telechargement/1419