Tax in Palau
Last reviewed: · by TaxProsRated editorial
TL;DR
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 [SC1].
Filing framework
Annual returns due specific.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Progressive bands.
Corporate tax
Palau-specific framework.
Indirect tax
PGST (Goods and Services Tax) at 10 percent [SC3].
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.
Find a tax pro in Palau
Browse credentialed pros serving Palau — filter by specialty, language, and credential type.
Browse the Palau directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- 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 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.