Tax in Norfolk Island

Last reviewed: May 6, 2026· by TaxProsRated editorial

TL;DR

Norfolk Island operates under the Australian tax framework following the 2016 reform integrating Norfolk Island into the Australian tax system. Pre-2016 Norfolk-specific framework no longer applies.

Tax authority

Australian Taxation Office (ATO) administers tax for Norfolk Island following the 2016 reform [SC1].

Filing framework

Australian framework applies.

Residency

Australian residency rules apply [SC2].

Personal income tax

Australian progressive 0/16/30/37/45 percent + 2 percent Medicare Levy.

Corporate tax

Australian 30 percent / 25 percent base-rate-entity.

Indirect tax

Australian GST 10 percent applies [SC3].

Cryptoassets

Australian framework applies.

Treaties

Australian treaty network applies.

Frequently asked

How does Norfolk Island's tax framework work?

Following the 2016 reform, Norfolk Island operates under the Australian tax framework. Pre-2016 Norfolk-specific framework no longer applies. Australian ATO administers; Australian residency rules apply; Australian progressive PIT, 30 percent corporate, 10 percent GST.

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Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

[1]Norfolk Island under Australian tax framework (opens in new tab)
Australian Taxation Office · accessed May 6, 2026

Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Norfolk Island 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.