Papua New Guinea Tax & Investment Guides
16 guides covering Papua New Guinea taxation, progressive IIT 0%–42% (4 brackets + 2% medical levy), corporate income tax 30% standard (20% mining/petroleum, 10% agriculture/tourism), GST 10% standard, stamp duty 1–5%, no social security, no wealth tax, no inheritance tax, and key investment topics for 2026.
Personal Tax & Residency
Progressive IIT 0–42% across 4 brackets, medical levy 2%, personal tax credit PGK 1,000, 183-day residency rule, DTTs
Papua New Guinea Personal Tax Guide 2026 — IIT 0–42% Progressive, Medical Levy 2%
Papua New Guinea personal income tax (IIT). Progressive rates 0%, 30%, 35%, 40% across 4 annual brackets. Tax-free threshold PGK 20,000. Medical levy 2%. Personal tax credit PGK 1,000. Filing requirements for 2026.
Papua New Guinea Tax Residency Guide 2026 — 183-Day Rule, Source Rules, DTTs
tax residency in Papua New Guinea. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with Australia, NZ, Singapore, UK.
VAT & Indirect Tax
GST 10% standard, 0% exports, registration threshold, compliance
Papua New Guinea Tax Filing Guide 2026 — IRC Online Portal, Annual Filing by October 31
filing taxes in Papua New Guinea. IRC online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Taxpayer Identification Number (TIN), and compliance deadlines for 2026.
Papua New Guinea VAT (GST) Guide 2026 — 10% Standard Rate, 0% Exports
Papua New Guinea Goods and Services Tax (GST). Standard rate 10%, zero-rated exports, registration threshold, compliance requirements, and filing deadlines for 2026.
Business & Corporate Tax
CIT 30% standard, 20% mining/petroleum, 10% agriculture/tourism, company registration with IPA, transfer pricing
Papua New Guinea Business Registration Guide 2026 — IPA, Company Types, TIN
registering a business in Papua New Guinea. Investment Promotion Authority (IPA), company types (Ltd, Guarantee, Foreign Company), IRC TIN registration, business permits, timelines, and costs for 2026.
Papua New Guinea Corporate Tax Guide 2026 — CIT 30%, Mining 20%, Agriculture 10%
Papua New Guinea corporate income tax. Standard CIT 30% for resident companies, 20% for mining and petroleum, 10% for agriculture and tourism, branch profits, and capital allowances for 2026.
Papua New Guinea Cross-Border Tax Guide 2026 — DTTs, Transfer Pricing, WHT
cross-border taxation in Papua New Guinea. Double tax treaties with Australia, NZ, Singapore, UK. Transfer pricing rules, withholding taxes on dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Limited CGT (mining), dividends WHT, interest WHT, crypto as ordinary income
Papua New Guinea Capital Gains Tax Guide 2026 — Limited CGT, Mining Assets Only
capital gains tax in Papua New Guinea. PNG does not impose a general CGT. Capital gains are taxed only on disposal of mining and petroleum assets. No CGT on shares, property, or other assets. Mining gains treated as ordinary income for 2026.
Papua New Guinea Crypto Tax Guide 2026 — Taxed as Ordinary Income
cryptocurrency taxation in Papua New Guinea. Crypto gains are taxed as ordinary income under IRC guidance. Mining, staking, trading, and airdrops are taxable. Record-keeping and compliance for 2026.
Papua New Guinea Investment Income Guide 2026 — Dividends WHT, Interest WHT
investment income taxation in Papua New Guinea. Dividend withholding tax, interest withholding tax, and tax treatment of investment returns. No CGT on shares. Tax rates for residents and non-residents for 2026.
Papua New Guinea Pension Guide 2026 — Superannuation Funds, Nasfund, Nambawan Super
pensions and retirement savings in Papua New Guinea. Superannuation funds (Nasfund, Nambawan Super, PNG Super). Voluntary defined-contribution schemes, employer contributions, retirement benefits, and tax treatment for 2026.
Property & Wealth Tax
Stamp duty 1–5% sliding, municipal rates, rental income at IIT rates, no wealth tax, no inheritance tax
Papua New Guinea Inheritance & Gift Tax Guide 2026 — No Inheritance Tax
inheritance and gift taxation in Papua New Guinea. PNG does not impose inheritance tax, estate duty, or gift tax. Assets pass tax-free on death. Wills, probate, and succession law for 2026.
Papua New Guinea Property Tax Guide 2026 — Stamp Duty 1–5%, Municipal Rates
property taxation in Papua New Guinea. Stamp duty on property transfers at 1–5% sliding scale, municipal property rates, registration fees, and compliance requirements for 2026.
Papua New Guinea Rental Income Guide 2026 — Taxed at IIT Rates, Deductions
rental income taxation in Papua New Guinea. Rental income taxed at progressive IIT rates (0–42%), allowable deductions for expenses, property management, and compliance for 2026.
Papua New Guinea Wealth Tax Guide 2026 — No Wealth Tax
wealth taxation in Papua New Guinea. PNG does not impose an annual wealth tax, net worth tax, or any tax on assets. No tax on financial assets, shares, bank deposits, or property holdings. Municipal rates as the only property charge for 2026.
Employment & Social Security
No general social security system, superannuation fund framework
Papua New Guinea Calculators (6)
Free calculators for Papua New Guinea salary, tax, and personal finance.
Papua New Guinea Salary
Net pay after IIT 0–42%, medical levy 2%.
Papua New Guinea GST
GST 10% standard rate.
Papua New Guinea Corporate Tax
CIT 30%, mining 20%, agriculture 10%.
Papua New Guinea Property Tax
Stamp duty 1–5% sliding.
Papua New Guinea Social Insurance
No social security system.
Papua New Guinea Income Tax
IIT 0–42% bracket calculator.