Taxe Générale sur la Consommation (TGC) aka general consumption tax is a VAT-type tax is applied on consumer prices of goods and services since 1 st October 2018 in New Caledonia. The TGC replaced seven indirect taxes with a single tax at four rates (3%, 6% 11% and 22%).
Source: gouv.nc
According to the TGC – Practical Guide
- The 6% rate applies to services in general (unless another exception applies) and to certain goods (including local products)
- The 11% rate applies to goods in general (unless another exception applies)
- The 3% rate applies to amongst others
* Entrance fees to cinemas, theaters, concerts, etc.
* Passenger transport - 22% applies to long-term rental of vehicles (excluding hybrids and electric vehicles) and to certain goods.
According to IBFD (subscription needed), the rates are going to change per 2022.
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