New Caledonia is outside the EU, but French law extends the EU Markets in Crypto-Assets Regulation (MiCA, Regulation (EU) 2023/1114) to it through the Monetary and Financial Code (Article L712-7, as amended by Law No. 2025-391 of 30 April 2025). The French crypto-asset service provider provisions (Articles L54-10-1, L54-10-4 and L54-10-7) apply there from 1 July 2026 under Article L773-40. Crypto activity is legal and crypto-asset service providers fall under the French regime supervised by the AMF.
| Status | Legal |
| Risk Score | 85/100 (Very High Risk) |
| Region | asia pacific |
| Currency | XPF |
| Capital Gains (Personal) | 0% - capital gains of individuals are generally not taxable (real property gains taxed separately at 24%) |
| Capital Gains (Corporate) | 30% CIT; net long-term capital gains taxed at 15% |
| VAT on Crypto | No |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |
No crypto-specific tax guidance. New Caledonia has its own tax system: individuals' capital gains are generally not taxable (real property gains 24%), and companies pay 30% corporate income tax with net long-term capital gains taxed at 15%.
| Required | No |
| Regulator | AMF / IEOM |
| Framework | Regulation (EU) 2023/1114 (MiCA) as extended by Monetary and Financial Code Article L712-7 (Law No. 2025-391 of 30 April 2025); CMF Articles L54-10-1, L54-10-4 and L54-10-7 applied by Article L773-40 (in force 1 July 2026) |
New Caledonia is an overseas country and territory associated with the EU, not part of it; MiCA applies there only because French law extends it, with adaptations in CMF Article L712-9 (references to the EU and Member States read as France; EEA provisions and EU authorities not applicable).
Enforcement focused on unlicensed operators and consumer protection
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | compliant |
| Suspicious-Activity Reporting | No |
Status: no_regulation
No DeFi regulation in New Caledonia. EU DeFi-related provisions under MiCA do not apply (NC is EU OCT). No local authority has issued any DeFi guidance.
Status: no_rules
No specific stablecoin framework
Status: no_rules
No specific NFT regulation
| Legal | Yes |
| Electricity Cost | $0.18/kWh |
| Renewable Energy | 15% |
| Infrastructure | fair |
Mining is legal but infrastructure and renewable energy penetration are limited, with relatively high electricity costs compared to global averages.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 56/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
New Caledonia is a French overseas territory with stable governance and no international sanctions. Moderate corruption and business environment reflect its small island economy and dependency on France.
New Caledonia is outside the EU, but French law extends the EU Markets in Crypto-Assets Regulation (MiCA, Regulation (EU) 2023/1114) to it through the Monetary and Financial Code (Article L712-7, as amended by Law No. 2025-391 of 30 April 2025). The French crypto-asset service provider provisions (Articles L54-10-1, L54-10-4 and L54-10-7) apply there from 1 July 2026 under Article L773-40. Crypto activity is legal and crypto-asset service providers fall under the French regime supervised by the
New Caledonia is classified by FATF as: compliant.
KYC is not universally mandated.
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Explore IT Services →Last reviewed: 2026-09-19 · Data source: Soken Crypto Legal Map
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