The DSF has confirmed an additional 20% allowance on professional income for nurses, dermatologists, ophthalmologists, and anatomo-cytopathologists for the tax years 2025 through 2027. This measure aims to support healthcare professionals in New Caledonia by reducing their taxable income base. The allowance applies on top of existing deductions and is reflected in the updated income tax calculation guidelines. Taxpayers in these categories should adjust their withholding tax or estimated payments accordingly.
Key Takeaways
- Eligible Professions: The measure targets nurses and three medical specialties: dermatology, ophthalmology, and anatomo-cytopathology.
- Effective Period: The allowance is applicable for the 2025, 2026, and 2027 tax years, providing three years of relief.
- Implementation: The DSF has updated the online tax calculator and declaration forms to incorporate this allowance automatically.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement