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New Caledonia Salary Calculator 2026

Free New Caledonia salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - New Caledonia (2026)

Educational model - not tax advice. Currency XPF. New Caledonia has its own tax code (Code des impots de la Nouvelle-Caledonie) and its own social security institution (CAFAT); metropolitan French income tax and URSSAF do not apply.

Employee (salarie)

  • Income tax (impot sur le revenu) follows the article 136 I barème: 0% up to 1,000,000 XPF; 4% on 1,000,000 to 1,800,000; 12% on 1,800,000 to 3,000,000; 25% on 3,000,000 to 4,500,000; 40% above 4,500,000 (per part).
  • Taxable salary is gross salary minus a 10% lump-sum deduction for professional expenses (abattement forfaitaire), with a floor of 50,000 XPF and a cap of 800,000 XPF (actual expenses may be elected instead).
  • This calculator models the standard single resident employee (quotient familial = 1 part, no dependants). Married or dependant parts (greater than 1) and the 300,000 XPF per part reduction cap are out of scope.
  • CAFAT employee contributions on monthly gross: RUAMM health 2.85% up to 548,600 XPF/month (tranche 1) plus 1.25% on the portion above; retraite (old-age pension) 4.20% up to 548,600 XPF/month; chomage (unemployment) 0.34% up to 390,900 XPF/month; CCS (Contribution Caledonienne de Solidarite) 3% on full salary.
  • Employer CAFAT contributions: RUAMM 11.67% + 3.75%, retraite 9.80%, prestations familiales 5.63%, chomage 1.72%, AT/MP 0.72% (sector minimum, provisional), FSH 2%, formation 0.25%, FIAF 0.20%, FDS 0.75%, and formation continue 0.70%.
  • Out of scope: election of actual professional expenses, the sector-rated AT/MP rate (0.72% to 6.48%, assigned by CAFAT per company), and the formation continue exemption for employers with fewer than 10 employees. The AT/MP rate used is provisional.

Sources: DSF Nouvelle-Caledonie - Impot sur le revenu, CAFAT - Assiettes, taux et calcul des cotisations, CLEISS - Fiche de cotisations Nouvelle-Caledonie.

Self-employed (travailleur independant / patente)

  • The same article 136 I barème (0/4/12/25/40%) applies to net professional income (revenue minus deductible business expenses). The 10% salary abattement does not apply to independent professional income; actual expenses are deducted instead.
  • This calculator models a single resident (quotient familial = 1 part). The self-employed worker pays the full CAFAT contribution (there is no employer share).
  • CAFAT self-employed contributions on net professional income: RUAMM health 4% on income from 1,709,544 XPF/year (12 SMAG) up to 6,033,672 XPF/year (36 SMG); retraite 14% on income up to 6,583,200 XPF/year; CCS 3% on total income, uncapped.
  • Out of scope: the higher RUAMM band rates and full-coverage election (5.5% to 9%), the optional cash-benefits contribution (0.5% under age 65), and parts greater than 1. The RUAMM band rate used is provisional.

Sources: DSF Nouvelle-Caledonie - Impot sur le revenu, CAFAT - Guide des travailleurs independants.