🇳🇨 New Caledonia
Net Salary Calculator New Caledonia 2026: Gross to Net (IRPP, CAFAT)
New Caledonia: 5 income tax brackets from 0% to 40% in 2026. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the official scale and employee social contributions.
Quotient familial: 1 parts
Parts of article 133 of the Code des impôts de la Nouvelle-Calédonie: one part for a single person, two for a couple taxed jointly, half a part per dependent child; the quotient advantage is capped at 300,000 F per half-part.
Your results
Get it by email
You have just calculated 128,400 XPF net per month.
Get this simulation by email
A summary of this calculation in your inbox, with a prefilled link to come back to it and the sample pages of the detailed report.
The page informs you. The report is the document you put on the table, computed for your exact profile.
Get my report (29 EUR)Weighing this offer against your current salary? The Expat Package Report computes both ends of the corridor and the real gap, in euros.
Package Report (49 EUR)Negotiating or about to sign? Get this computed as a negotiation document for your exact profile. View a sample.
Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| 0 F – 1,000,000 F | 0.0% | 1,000,000 F | 0 F |
| 1,000,000 F – 1,800,000 F | 4.0% | 109,000 F | 4,360 F |
| Redistributive tax reduction | - 4,360 F | ||
| Income tax | 0 F | ||
Social contributions breakdown
Employer contributions
YOUR NEGOTIATION DOCUMENT
Turn this simulation into a negotiation document
Computed for your profile: 1,540,800 F net in New Caledonia.
The page informs you. The report is the document you put on the table, computed for your exact profile:
| Calculator | Report | |
|---|---|---|
| Dated, sourced PDF you can present | No | Yes |
| Two countries side by side in one document | No | Yes |
| Equivalent gross and sensitivity table | No | Yes |
| Price | Free | 29 EUR |
Sample pages (Geneva sample profile), sent and unlocked with the email simulation
PDF by email in under 2 minutes · Secure payment by Stripe · Source: dsf.gouv.nc (Direction des services fiscaux) (2026) · Last updated: September 2026
Secure payment · Instant email delivery
This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇳🇨 New Caledonia
New Caledonia is a French collectivity with its own tax system: salaries earned there are subject to the Caledonian IRPP, not to the metropolitan income tax, and to CAFAT contributions, not to URSSAF, CSG or CRDS. The IRPP is assessed on the annual return (no withholding at source for residents) by parts of quotient familial: 0% up to 1,000,000 F per part, then 4%, 12%, 25% and 40% above 4,500,000 F per part, with the quotient advantage capped at 300,000 F per half-part. The taxable salary is the gross minus the compulsory pension and health contributions and the CCS, minus a 10% professional deduction (50,000 to 800,000 F), then retained for 80% of its amount up to 9,000,000 F. Employee contributions in 2026: RUAMM 2.85% up to 548,600 F a month and 1.25% above, retirement 4.20% up to 548,600 F, unemployment 0.34% up to 390,900 F, CCS 3% on the whole salary, Agirc-Arrco 3.15% up to 477,923 F a month and 8.64% up to eight times that amount, plus CEG and CET. A redistributive tax reduction of up to 20,000 F (40,000 F for a couple) applies to households domiciled in New Caledonia whose revenu brut global does not exceed 6,100,000 F (12,200,000 F). The guaranteed minimum wage (SMG) is 169,014 F a month for 169 hours since 1 August 2026. The CFP franc is pegged to the euro at 1,000 F = 8.38 EUR.
EXPATRIATION.IO
Going further with your move?
Explore expatriation.io for the guides, tools and resources to plan your expatriation, all in one place.
What the calculation reproduces, what it does not model
The model is a resident employee of the private sector, taxed on salary only. The IRPP base is the gross minus every contribution withheld from the pay (RUAMM, CAFAT retirement, unemployment, CCS, Agirc-Arrco, CEG, CET), as on the net salary declared to the Direction des services fiscaux, minus the flat 10% professional deduction computed on that net (floor 50,000 F, cap 800,000 F; real expenses not modelled), then retained for 80% of its amount up to 9,000,000 F of net salary (the fraction above is retained in full) and rounded down to the thousand francs. Pension contributions, employee and employer shares together, are deductible up to 3,840,200 F a year (seven times the monthly CAFAT retirement ceiling): above that, from about 15,200,000 F gross, the excess is treated as non-deductible employee contributions. The 80% abatement is withdrawn only after a rectification or a second successive late return, which is not modelled. The quotient familial uses the parts of article 133 for the households offered (one, two, two and a half, three or three and a half parts) with the 300,000 F cap per half-part of article 136; disabled children, children studying outside New Caledonia, dependent ascendants, shared custody and widowhood are not inputs. The redistributive tax reduction of article 136 II 1°, for households domiciled in New Caledonia, is applied on the salary as the only income; other reductions and credits (housing investment, donations, home employment) are not. Contributions are computed on a constant monthly salary (annual ceilings = 12 x the monthly ceilings of 1 January 2026); the Agirc-Arrco split is the non-cadre split the CAFAT gives as indicative. The employer cost excludes the accident-at-work rate, which varies by activity (0.72% to 6.48%). Non-domiciled recipients of a Caledonian salary (25% flat withholding) and seconded employees are not modelled. Tax is assessed on the annual return, not withheld at source: the monthly net shown is the pay after contributions less one twelfth of the annual tax. For your situation, confirm with the Direction des services fiscaux and the CAFAT.
Expat Package Report
Weighing an offer in New Caledonia against your current salary?
This page computes one country. The Expat Package Report computes both ends of the corridor: your current net and the offer’s, aligned in euros, the gap quantified, the equivalent gross back home and the package questions to clarify before signing. PDF delivered by email.
Get the Expat Package Report (49 EUR)Tax system in New Caledonia
New Caledonia is a French collectivity with its own tax system: a salary earned there is subject to the Caledonian IRPP and to CAFAT contributions, not to the metropolitan income tax, CSG or URSSAF. The IRPP is assessed on the annual return, with no withholding at source, by parts of quotient familial: 0% up to 1,000,000 F per part, then 4%, 12%, 25% and 40% above 4,500,000 F, with the quotient advantage capped at 300,000 F per half-part. The taxable salary is the net salary after the contributions withheld from the pay (CAFAT, CCS, Agirc-Arrco), minus a 10% professional deduction, then retained for 80% of its amount. Employee deductions in 2026 are RUAMM health insurance (2.85% then 1.25%), CAFAT retirement (4.20%), unemployment (0.34%), the CCS (3%) and Agirc-Arrco (3.15% then 8.64%). Enter your salary and household: the calculator returns the net, the IRPP and the employer cost.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| F0 – F1,000,000 | 0% |
| F1,000,000 – F1,800,000 | 4% |
| F1,800,000 – F3,000,000 | 12% |
| F3,000,000 – F4,500,000 | 25% |
| F4,500,000 and above | 40% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| RUAMM health insurance (CAFAT) | 0% | No cap |
| Retirement (CAFAT) | 4.2% | F6,583,200 |
| Unemployment insurance (CAFAT) | 0.34% | F4,690,800 |
| CCS (contribution calédonienne de solidarité) | 3% | No cap |
| Agirc-Arrco supplementary pension | 0% | No cap |
| CEG (Agirc-Arrco general balance contribution) | 0% | No cap |
| CET (Agirc-Arrco technical balance contribution) | 0.14% | F45,880,608 |
Gross to net for common salaries (2026)
Single filer without children, and married couple without children taxed jointly, standard scale and employee contributions. Estimates for planning, identical to the calculator above.
| Gross per month (over 12) | Gross per year | Net per year (single) | Net per month (over 12) | Net per year (married) | Net per month (married) | Employer cost per year | Total deductions |
|---|---|---|---|---|---|---|---|
| F169,014 | F2,028,168 | F1,736,112 | F144,676 | F1,736,112 | F144,676 | F2,799,987 | 14.4% |
| F200,000 | F2,400,000 | F2,050,030 | F170,836 | F2,054,400 | F171,200 | F3,313,320 | 14.6% |
| F250,000 | F3,000,000 | F2,548,720 | F212,393 | F2,568,000 | F214,000 | F4,141,650 | 15% |
| F300,000 | F3,600,000 | F3,019,440 | F251,620 | F3,081,600 | F256,800 | F4,969,980 | 16.1% |
| F350,000 | F4,200,000 | F3,488,640 | F290,720 | F3,595,200 | F299,600 | F5,793,438 | 16.9% |
| F400,000 | F4,800,000 | F3,958,211 | F329,851 | F4,109,171 | F342,431 | F6,601,387 | 17.5% |
| F500,000 | F6,000,000 | F4,789,924 | F399,160 | F5,082,844 | F423,570 | F8,177,224 | 20.2% |
| F600,000 | F7,200,000 | F5,607,529 | F467,294 | F5,993,659 | F499,472 | F9,712,494 | 22.1% |
| F750,000 | F9,000,000 | F6,722,799 | F560,233 | F7,405,999 | F617,167 | F11,858,634 | 25.3% |
| F1,000,000 | F12,000,000 | F8,431,099 | F702,592 | F9,515,499 | F792,958 | F15,435,534 | 29.7% |
| F1,500,000 | F18,000,000 | F11,243,699 | F936,975 | F12,492,699 | F1,041,058 | F22,589,334 | 37.5% |
| F2,000,000 | F24,000,000 | F13,744,699 | F1,145,392 | F14,993,699 | F1,249,475 | F29,743,134 | 42.7% |
Wage benchmarks in New Caledonia
Minimum wage: salaire minimum garanti (SMG) set by the arrêté of the Government of New Caledonia n° AG-2026-DTEFP-0648 of 29 July 2026 (Journal officiel de la Nouvelle-Calédonie n° 11112 of 31 July 2026), 1,000.08 F an hour from 1 August 2026, 169,014 F for a month of 169 hours as published by the Direction du travail et de l’emploi. Median and average: the ISEE publishes net salaries only (2023 median 206,000 F and mean 301,000 F a month, private sector, full-time equivalent), quoted in the wages section of this page rather than in this gross benchmark block.
| Benchmark | Gross amount | Source |
|---|---|---|
| Statutory minimum wage (2026) | 1,000.08 XPF gross per hour (SMG, all employees) | Direction du travail et de l’emploi de la Nouvelle-Calédonie |
| Statutory minimum wage (2026) | 169,014 XPF gross per month (169 hours) | Direction du travail et de l’emploi de la Nouvelle-Calédonie |
A French collectivity with its own income tax: the Caledonian IRPP
New Caledonia sets its own taxes. A salary earned there is not subject to the metropolitan income tax, to CSG or to CRDS: it falls under the Caledonian IRPP (Code des impôts de la Nouvelle-Calédonie, article 136), assessed on the annual return filed with the Direction des services fiscaux, with no withholding at source for residents. The taxable salary is the net salary after the contributions withheld from the pay (RUAMM, CAFAT retirement, unemployment, CCS, Agirc-Arrco), minus a flat 10% professional deduction of at least 50,000 F and at most 800,000 F a year, and it is then retained for 80% of its amount up to 9,000,000 F of net salary (article Lp. 97-1) and rounded down to the thousand francs (article 132). Pension contributions are deductible up to 3,840,200 F a year, employer and employee shares together (article Lp. 97 A). The scale applies per part of quotient familial: 0% up to 1,000,000 F, 4% to 1,800,000 F, 12% to 3,000,000 F, 25% to 4,500,000 F and 40% above. On a gross salary of 4,200,000 F a year (350,000 F a month), a single employee pays 106,560 F of IRPP and keeps 290,720 F net a month.
Households domiciled in New Caledonia whose revenu brut global does not exceed 6,100,000 F (12,200,000 F for a couple, plus 1,525,000 F per further half-part) receive a redistributive tax reduction of 1% of that income capped at 20,000 F (2% capped at 40,000 F for a couple, plus 5,000 F per further half-part), applied here. A reform bill filed in November 2023 was sent back to commission by the Congrès on 28 December 2023 and had not become law on 7 September 2026: the scale of article 136 as consolidated in January 2026 is the one in force for 2025 income and, unless a new text is adopted, for 2026 income. The engine was checked against the DSF’s own online simulator on 7 September 2026: on a declared net salary of 3,609,480 F, both return 107,760 F of IRPP.
Sources: Code des impôts de la Nouvelle-Calédonie, version consolidée au 14 janvier 2026 (Juridoc) · Direction des services fiscaux de la Nouvelle-Calédonie, calendrier fiscal · Direction des services fiscaux de la Nouvelle-Calédonie, Comment remplir votre déclaration des revenus 2025 · Congrès de la Nouvelle-Calédonie, projet de loi du pays portant réforme de l’impôt sur le revenu (rapport n° 100/GNC du 29 novembre 2023)
Quotient familial: the parts of article 133 and the 300,000 F cap
The Caledonian quotient familial counts one part for a single, divorced or widowed person without children, two for a married or PACS couple taxed jointly, one and a half for a widow or widower with children, and half a part for each dependent child, with no full part from the third child; a child holding the CEJH-NC disability card, or a child studying outside New Caledonia when the parents have stayed in New Caledonia the whole civil year and a school certificate is provided, counts for a full part, and a dependent ascendant for half a part. Since 2016 income, the tax advantage of the quotient cannot exceed 300,000 F per half-part beyond the first part (or the first two parts of a couple), article 136 I 2°. On a gross salary of 12,000,000 F, a couple with three children pays {taxAnnual@12000000@married-3} F against 721,000 F for a couple without children. The calculator offers the household types of the metropolitan selector; the Caledonian parts are applied to them.
CAFAT, CCS and Agirc-Arrco: what comes off a Caledonian payslip in 2026
Social protection is run by the CAFAT, not by URSSAF. From 1 January 2026 an employee of the private sector pays 2.85% for health insurance (RUAMM) on the salary up to 548,600 F a month and 1.25% on the part above, 4.20% for the CAFAT retirement up to 548,600 F, 0.34% for unemployment insurance up to 390,900 F, and the CCS (contribution calédonienne de solidarité) at 3% of the whole salary, withheld by the employer at each pay since its creation in 2015; the rate was raised from 2% to 3% in 2025. Agirc-Arrco supplementary pension is compulsory, with limited exceptions, for the CAFAT-insured private employees covered by the territorial agreement of 1994: 3.15% up to the social security ceiling of 477,923 F a month and 8.64% up to eight times that ceiling, plus the general balance contribution (0.86% then 1.08%) and, once the salary exceeds the ceiling, the technical balance contribution of 0.14%. The employer adds, among others, 11.67% and 3.75% for RUAMM, 9.80% for retirement, 5.63% for family benefits and the Agirc-Arrco employer shares: on a gross salary of 4,200,000 F the employer cost reaches 5,793,438 F, accidents-at-work contribution excluded.
Sources: CAFAT, Note aux employeurs, charges sociales à compter du 1er janvier 2026 · CAFAT, la contribution calédonienne de solidarité · Agirc-Arrco, cotisations au régime Agirc-Arrco en 2026 · CLEISS, régime calédonien de sécurité sociale, cotisations au 1er janvier 2026
Wages in New Caledonia: SMG, medians and indexed pay
The guaranteed minimum wage (SMG) is 1,000.08 F an hour, 169,014 F a month for 169 hours, since 1 August 2026 (arrêté of 29 July 2026); it was 991.73 F an hour from June 2025. According to the ISEE, the median net monthly salary of a full-time equivalent employee was 206,000 F in the private sector in 2023 (243,000 F all sectors) and the mean 301,000 F (349,000 F all sectors). New Caledonia had 264,596 inhabitants at the 2025 census and 77,640 salaried employees in the first quarter of 2026, 56,140 of them in the private sector. State civil servants posted to New Caledonia receive their pay multiplied by an indexation coefficient of 1.73 in Nouméa, Mont-Dore, Dumbéa and Païta and 1.94 elsewhere (arrêté of 28 July 1967); that pay is subject to the Caledonian IRPP like any other salary earned there.
Sources: Direction du travail et de l’emploi de la Nouvelle-Calédonie, le salaire minimum garanti · ISEE, salaires nets mensuels (données mises à jour le 14 mai 2025) · ISEE, emploi salarié, conjoncture du 1er trimestre 2026 · Arrêté du 28 juillet 1967 relatif au coefficient de majoration applicable aux rémunérations des magistrats et des fonctionnaires de l’État en service dans les territoires d’outre-mer (Légifrance)
Not sure about the destination yet?
6 questions, 2 minutes: your top 3 expat cities ranked by budget, tax, climate and lifestyle.
Common questions
Source: dsf.gouv.nc (Direction des services fiscaux) · Tax year 2026 · Last updated September 2026