NEW Caledonia has finalised a 20 per cent tax allowance for medical professionals working in designated shortage specialties, in a bid to address critical gaps in the territory’s healthcare system.
The measure, approved on April 15, implements a law passed by Congress in July 2025. It applies to income earned during the 2025, 2026, and 2027 tax years, according to the country law published in the Official Journal on August 21, 2025.
Initially, the scheme covers dermatology and ophthalmology – two disciplines the government describes as “under strain”.
“The lack of practitioners in these fields leads to excessive delays in appointments and an insufficient supply of care likely to alter public health,” the executive said in a statement.
The allowance applies across the whole of New Caledonia. Eligible practitioners must provide supporting documents to benefit from the tax reduction.
The government stressed that the measure is targeted and partial, not a total exemption, contrary to some proposals floated in recent months. Only specialties identified as priorities are covered.
Nurses are also included in the scheme.
Healthcare shortages have been regularly highlighted by caregivers themselves, who point to persistent difficulties in recruiting and retaining staff.
While the tax incentive may improve New Caledonia’s attractiveness, the government acknowledged that other factors – including working conditions and the organisation of the health system – will also determine whether the measure succeeds in bringing back health care workers.
