THE CALEDONIAN SOLIDARITY CONTRIBUTION (Contribution calédonienne de solidarité, CCS) Non-capped social security contribution covering income from employment, replacement income, solidarity income, assets, savings and investments, not forgetting income from securities and gambling. Its rate (1 to 4%) varies according to the type of income. For more information, click here LICENCE FEES Any natural or legal person carrying on an economic activity on their own account and for profit is subject to this 5 compulsory tax, which is calculated annually on the basis of the characteristics of the activity. In the case of multiple establishments, the company will have to pay as many licence fees as it has establishments. In the case of multiple activities within the same establishment, only one fee will be charged (the highest). It is made up of a fixed duty (depending on the activity, the premises and the municipality) and a proportional duty (depending on the customs operations) to which additional centimes are added. Certain activities are exempt (farmers, professional fishermen, artists, replacement doctors, etc.). For more information, click here GENERAL CONSUMPTION TAX (Taxe générale sur la consommation, TGC) A VAT-type tax applied to the consumer prices of goods and services at each stage of the economic chain, from production to sale. Introduced in 2018 to replace 7 indirect taxes, it comes in 4 rates depending on the products concerned: - A reduced rate of 3%: products manufactured or processed locally, - A specific rate of 6%: real estate transactions and services, - A standard rate of 11%: everyday consumer goods, - More than 22%: "luxury" products. An exemption from TGC applies to essential products. TGC is declared on a monthly or quarterly basis, depending on the company’s turnover. For more information, click here 8 - TAX ENVIRONMENT 88
RkJQdWJsaXNoZXIy MjE1NDI=