Tax in Kiribati
Last reviewed: · by TaxProsRated editorial
TL;DR
Kiribati's Taxation Office administers personal income tax at progressive 25/35 percent, corporate income tax at 30 percent, and VAT at 12.5 percent.
Tax authority
Taxation Office under the Ministry of Finance and Economic Development [SC1].
Filing framework
Annual returns due specific.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Two bands: 25 percent up to threshold; 35 percent above.
Corporate tax
30 percent flat.
Indirect tax
VAT 12.5 percent [SC3]. Zero-rated on exports.
Cryptoassets
No dedicated framework.
Treaties
Very limited DTT network. Pacific Islands Forum member.
Frequently asked
What is the Kiribati corporate tax rate?
30 percent flat. VAT 12.5 percent.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Taxation Office (Kiribati) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Kiribati as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.