Asia-Pacific · Tax guide
Solomon Islands
The Solomon Islands taxes company profits at 30% and charges GST at 10%. Taxes are administered by the Inland Revenue Division.
At a glance
- Corporate income tax
- 30%
- GST
- 10%
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Before treaty relief
Corporate income tax
Companies pay 30%. Provisional tax is paid during the year, and the annual return is due by the end of March. The Solomon Islands is moving from GST to a broader VAT.
GST
GST is 10%. Returns are filed monthly.
Payments abroad
Payments to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- MonthlyGST return
- After the year-endAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate30%Under professional review
- GST rate10%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 Solomon Islands 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 Solomon Islands (a tax adviser in Solomon Islands) before making compliance decisions.