Oceania & Pacific
Papua New Guinea tax rates 2026
A residence system with high headline rates. Personal income tax runs up to 42%, corporate tax sits at 30%, and GST is 10%.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 42%Progressive, with the top rate applying to income over PGK 250,000. |
|---|---|
| Corporate income | 30% |
| Capital gains | No general capital gains tax, though some gains are taxable as ordinary income |
| VAT / GST | 10% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 10% for non-associates, 30% for associates |
| Social security (employee) | 6% superannuation, for employers with 15+ staff |
| Social security (employer) | 8.4% superannuation |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Minimal land tax, plus stamp duty on transfers |
| Other | A training levy, plus GST at 10% |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.