Kiribati Tax & Investment Guides
16 guides covering Kiribati taxation, progressive personal income tax 0-35%, corporate income tax 25%, no VAT/GST, withholding taxes on investment income, stamp duty on property, and cross-border rules for residents and non-residents.
Personal Tax & Residency
Progressive PIT 0-35%, 183-day residency, tax filing, and cross-border rules
Kiribati Cross-Border Tax Guide: WHT 15%, No DTTs 2026
Kiribati cross-border taxation — withholding tax on dividends 15%, interest 15%, royalties 15%, very limited double taxation treaties, no exchange controls, and compliance for 2026.
Kiribati Personal Tax Guide: Progressive PIT 0-35% 2026
Kiribati personal income tax — progressive 0-35% rates, AUD 18K tax-free threshold, tax brackets, and compliance for 2026.
Kiribati Tax Filing Guide: Tax Office, Deadlines March 31 2026
Kiribati tax filing — Tax Office, individual and corporate filing deadline March 31, filing procedures, penalties, and compliance for 2026.
Kiribati Tax Residency Guide: 183-Day Rule, Worldwide Income 2026
Kiribati tax residency — 183-day physical presence test, residency criteria for individuals and companies, very limited DTTs, and implications for 2026.
VAT & Indirect Tax
No VAT/GST system — 0% consumption tax, unique among Pacific nations
Business & Corporate Tax
CIT 25% standard rate, no reduced rates, IT sector opportunities
Kiribati Corporate Tax Guide: CIT 25% Standard Rate 2026
Kiribati Corporate Income Tax — 25% standard rate, no reduced rates for small businesses, taxable income calculation, and compliance for 2026.
Kiribati IT Sector Tax Guide: CIT 25%, Digital Economy 2026
Kiribati IT sector taxation — standard CIT 25%, no special IT incentives, no VAT on digital services, and opportunities for tech businesses in this unique Pacific market for 2026.
Investment & Savings
No CGT, investment income WHT 15%, crypto tax, no state pension system
Kiribati Capital Gains Tax Guide: No CGT — 0% Rate 2026
Kiribati capital gains tax — no capital gains tax exists. All capital gains on real estate, shares, and other assets are tax-free in Kiribati. Zero CGT for both residents and non-residents for 2026.
Kiribati Crypto Tax Guide: No CGT, PIT/CIT on Trading 2026
Kiribati cryptocurrency taxation — no capital gains tax on crypto, trading income taxed at PIT 0-35% or CIT 25%, mining, staking, and DeFi rules for 2026.
Kiribati Investment Income Guide: Dividends 15%, Interest 15%, Royalties 15% 2026
Kiribati investment income taxation — dividends 15% WHT, interest 15% WHT, royalties 15% WHT, no DTT relief available, and compliance for 2026.
Kiribati Pension Guide: No State Pension System 2026
Kiribati pension — no state pension system exists. No mandatory retirement savings, no social security pension. Individuals must rely on private savings and voluntary arrangements for retirement in 2026.
Property & Wealth Tax
Stamp duty ~1% on transfers, no annual property tax, no wealth tax, rental income
Kiribati Inheritance & Gift Tax Guide: No Inheritance Tax, No Gift Tax 2026
Kiribati inheritance and gift tax — no inheritance tax, no gift tax, no estate tax. Tax-free transfers to heirs and beneficiaries. Comparison with regional countries for 2026.
Kiribati Property Tax Guide: Stamp Duty ~1%, No Annual Property Tax 2026
Kiribati property tax — stamp duty approximately 1% on transfers, no annual property tax, no capital gains tax on property, registration fees, and rules for 2026.
Kiribati Rental Income Guide: PIT 0-35%, Deductions 2026
Kiribati rental income taxation — taxed at progressive PIT rates 0-35%, allowable deductions, and compliance for landlords in 2026.
Kiribati Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026
Kiribati wealth tax — no wealth tax, no net worth tax, no solidarity tax. Kiribati does not impose any recurring tax on individual or corporate net worth for 2026.
Employment & Social Charges
No formal social insurance system, no mandatory contributions