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Jurisdiction overview

Tax in Palau

Last reviewed: · by TaxProsRated editorial

Key points

Palau's Bureau of Revenue and Taxation administers personal income tax at progressive rates, corporate tax framework specific to Palau, and PGST (Goods and Services Tax). Palau uses USD.

Tax authority

Bureau of Revenue and Taxation under the Ministry of Finance.

Filing framework

Annual returns due specific.

Residency

Residents are physically present 183+ days.

Personal income tax

Progressive bands.

Corporate tax

Palau-specific framework.

Indirect tax

PGST (Goods and Services Tax) at 10 percent.

Cryptoassets

No dedicated framework.

Treaties

Very limited DTT network. Pacific Islands Forum member.

Frequently asked

What is the Palau tax framework?

Personal progressive bands; corporate Palau-specific framework; PGST 10 percent on goods and services. USD currency.

Major tax firms in Palau

Verified directory of the largest accounting + tax practices operating in Palau. Listings are entity-level reference cards — claim flow is open to firm representatives.

Find a tax pro in Palau

Browse credentialed pros serving Palau — filter by specialty, language, and credential type.

Browse the Palau directory

Sources

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

  1. [1]Palau Bureau of Revenue and Taxation (opens in new tab)
    Bureau of Revenue and Taxation (Palau) · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Palau as of July 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.