Oceania & Pacific
Kiribati: tax at a glance
A 30% corporate rate and progressive personal tax in a dispersed Pacific micro-state that uses the Australian dollar and depends on fishing licence revenue and a sovereign trust fund.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- 35%Progressive bands rising to 35% on higher income.
- Corporate income
- 30%
- Capital gains
- Included in ordinary income.
- VAT
- None
- Dividends (WHT)
- None
- Interest (WHT)
- None
- Royalties (WHT)
- None
- Social security (employee)
- 7.5%
- Social security (employer)
- 7.5%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Land tax applies in limited form.
- Other
- The Australian dollar is legal tender. Fishing access fees and the Revenue Equalisation Reserve Fund dominate public revenue.
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
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.