Oceania & Pacific
Papua New Guinea: tax at a glance
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
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.