Source-cited draft: tax overview for Papua New Guinea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Tax year
1 January to 31 December (calendar year)Income Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/tax-administration
Currency
Papua New Guinea kina (PGK / K)Central Banking Act
Tax authority
Internal Revenue Commission (IRC)Income Tax Act — https://irc.gov.pg/
Basis of taxation
Residents taxed on worldwide income; non-residents taxed on PNG-source income onlyIncome Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/taxes-on-personal-income
Top personal income tax rate
42%Income Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/taxes-on-personal-income
Standard corporate income tax rate
30%Income Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/corporate/taxes-on-corporate-income
Does PNG have GST/VAT
Yes — Goods and Services Tax (GST) at a standard rate of 10%Goods and Services Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/corporate/other-taxes
Individual income tax return deadline
28 February following the year of income (30 June if lodged by a registered tax agent)Income Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/tax-administration
Personal tax-free threshold
None — the first PGK 12,500 of resident income is taxed at 22% (there is no nil-rate band)Income Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/taxes-on-personal-income
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Papua New Guinea taxes income under the Income Tax Act, administered by the Internal Revenue Commission (IRC). It operates a calendar tax year, has both personal income tax and a 10% GST, and uses a residence-based system under which residents are taxed on worldwide income.
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