Crypto & Digital Assets · New Caledonia
Is crypto legal in New Caledonia? Regulation & rules (2026)
New Caledonia shaded by its crypto & digital assets status
New Caledonia is a French sui generis collectivity whose unique constitutional status means EU regulations (including MiCA) do not apply directly, while French metropolitan financial law applies only where explicitly extended. Crypto assets are not banned but remain largely unregulated: the French State retains competence over banking and financial affairs, AMF and ACPR supervise institutions operating there for AML purposes, and Ordonnance n°2024-936 of 15 October 2024 extended limited specific provisions to New Caledonia after consultation with its Congress. No comprehensive local licensing framework, tax regime, or crypto-specific rules have been enacted by New Caledonia's own Congress.
Key points
New Caledonia is an Overseas Country and Territory (OCT) associated with the EU but outside its legal order; EU Regulation 2023/1114 (MiCA), which became fully applicable on 30 December 2024, does not extend to New Caledonia. French metropolitan crypto law similarly requires express extension.
Ordonnance n°2024-936 of 15 October 2024 (France's MiCA-implementing ordinance) was adopted after consulting New Caledonia's Congress (8 July 2024) and explicitly extends modifications to Articles L.518-15-1 and L.612-39-1 of the Monetary and Financial Code (relating to IEOM supervisory and reporting obligations) to New Caledonia. The full PSAN/PSCA licensing regime was not extended.
The AMF and ACPR are responsible for supervising financial institutions operating in New Caledonia for anti-money laundering obligations under the French Monetary and Financial Code. No distinct local licensing or registration regime for crypto-asset service providers (VASPs) has been established by New Caledonia's own Congress.
New Caledonia operates its own tax code (Direction des Services Fiscaux). No specific crypto tax provisions exist. Occasional individual capital gains on crypto are not taxed (no local movable capital-gains tax for individuals). Habitual trading is likely taxed as BIC (industrial and commercial profits) and mining as BNC (non-commercial profits), by analogy with French Conseil d'État reasoning, pending explicit local guidance.
The Institut d'Émission d'Outre-Mer (IEOM) issues the CFP franc (XPF) and acts as central bank in New Caledonia. The IEOM centralises account identification information. No IEOM-specific crypto or digital-asset guidance has been identified.
In mainland France, Digital Asset Service Providers (PSANs) must obtain PSCA authorisation under MiCA by 1 July 2026. This transitional deadline applies to entities operating in France/EU and does not extend to New Caledonia, which has no equivalent local VASP regime.
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