Asia-Pacific · Tax guide
Kiribati
Kiribati taxes company profits at 20% and charges VAT at 12.5%. Taxes are administered by the Kiribati Revenue Division.
At a glance
- Corporate income tax
- 20%
- VAT
- 12.5%
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Before treaty relief
Corporate income tax
Companies pay 20%. The annual return is filed after the year-end. The Australian dollar is the official currency.
VAT
VAT is 12.5%. Returns are filed monthly.
Payments abroad
Payments to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- MonthlyVAT return
- After the year-endAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate20%Under professional review
- VAT rate12.5%Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Kiribati based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Kiribati (a tax adviser in Kiribati) before making compliance decisions.