For more information about the rules and regulations applicable in New Caledonia, please refer to the following documents: Corporation Tax Personal Tax You can also visit the following sites which may be helpful: Government of New Caledonia (in French only) http://www.gouv.nc Taxation guidelines (in French only) www.dsf.gouv.nc/codedesimpots Chamber of commerce and industry (site French/English) www.cci.nc New Caledonia Economic Development Agency (site French/English) www.adecal.nc Customs and Excise (in French only) www.douane.gouv.nc