Since 1 July 2026, a dedicated tax supporting the development and promotion of cruise tourism has applied to cruise ships carrying at least 50 passengers and operating itineraries that include at least one overnight stay on board. The tax is payable by cruise operators for each tourist call in New Caledonia.
The rate is calculated per passenger and per call, according to the operator’s annual number of calls:
– 1,500 XPF for 1 to 49 calls per year
– 500 XPF for 50 to 129 calls per year
– 350 XPF for 130 calls or more per year
A 50% reduction applies to children aged 1 to 12. Children under one year of age are exempt from the tax.
The tax must be declared electronically and paid by the cruise operator, or its accredited representative in New Caledonia, within ten days of the vessel’s departure.
Revenue from the tax contributes to cruise infrastructure, impact studies, environmental initiatives, destination promotion and the wider development of the cruise sector throughout New Caledonia.