Asia-Pacific · Tax guide
Papua New Guinea
Papua New Guinea taxes company profits at 30% and charges GST at 10%. Taxes are administered by the Internal Revenue Commission (IRC).
At a glance
- Corporate income tax
- 30%
- GST
- 10%
- GST registration
- K250,000
- Withholding on payments abroad
- 17%
Resident companies
Standard rate
Annual turnover
Before treaty relief
Corporate income tax
Companies pay 30%. Resource companies follow special rules. Provisional tax is paid in instalments, and the annual return is due early in the following year.
GST
GST is 10%. Registration is required once annual turnover exceeds K250,000. Returns are filed monthly by the 21st.
Payments abroad
Payments to non-residents carry 17% withholding unless a treaty lowers it.
Key dates
- By the 21st of each monthGST return
- Early in the yearAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- GST rate10%Under professional review
- Annual turnover above which GST registration is requiredK250,000Under professional review
- Withholding on payments to non-residents17%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Papua New Guinea 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 Papua New Guinea (a PNG tax adviser) before making compliance decisions.