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.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| PNG tax system at a glance | 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. | |
| Tax year | 1 January to 31 December (calendar year)Income Tax Act | |
| Currency | Papua New Guinea kina (PGK / K)Central Banking Act | |
| Tax authority | Internal Revenue Commission (IRC)Income Tax Act | |
| Basis of taxation | Residents taxed on worldwide income; non-residents taxed on PNG-source income onlyIncome Tax Act | |
| Top personal income tax rate | 42% on taxable income exceeding PGK 250,000Income Tax Act | |
| Standard corporate income tax rate | 30%Income Tax Act | |
| Does PNG have GST/VAT |
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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Other Papua New Guinea computations in the OpenAccountants library.
| Yes — Goods and Services Tax (GST) at a standard rate of 10%Goods and Services Tax Act |
| Individual income tax return deadline | 28 February following the year of income (30 June if lodged by a registered tax agent)Income Tax Act |
| 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 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.