Tax in Papua New Guinea
Last reviewed: · by TaxProsRated editorial
TL;DR
Papua New Guinea's Internal Revenue Commission administers personal income tax at progressive 0-42 percent across multiple bands, corporate income tax at 30 percent (50 percent for petroleum), and GST at 10 percent.
Tax authority
Internal Revenue Commission (IRC) under the Department of Treasury [SC1]. Substantive law: Income Tax Act 1959 (as amended); Goods and Services Tax Act.
Filing framework
Individual annual returns due 28 February of the following year. Corporate annual returns due 28 February. GST monthly.
Residency
Residents are physically present 183+ days [SC2]. Worldwide income; non-residents on PNG-source.
Personal income tax
Progressive bands: 0 percent up to PGK 17,500 (raised under 2024 budget); 22-42 percent ascending. Top 42 percent.
Corporate tax
30 percent standard. 50 percent for petroleum sector. Mining specific framework. Withholding on non-resident dividends 17 percent. Pillar Two not yet transposed.
Indirect tax
GST 10 percent under the Act [SC3]. Zero-rated on exports. Registration threshold PGK 250,000 annual turnover.
Cryptoassets
No dedicated framework.
Treaties
Limited DTT network. Pacific Islands Forum member.
Frequently asked
What are the PNG personal income tax rates?
Progressive: 0 percent up to PGK 17,500 (raised 2024 budget); 22-42 percent ascending. Top 42 percent.
What is the PNG corporate tax rate?
30 percent standard. 50 percent petroleum. Mining specific framework. Withholding on non-resident dividends 17 percent. Pillar Two not yet transposed.
What is the PNG GST rate?
GST 10 percent. Zero-rated on exports. Registration threshold PGK 250,000.
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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.
- Internal Revenue Commission (PNG) · accessed
- Government of Papua New Guinea · accessed
- Government of Papua New Guinea · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Papua New Guinea 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.