Papua New Guinea tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Papua New Guinea tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Papua New Guinea | 42%* | 0%* | 15%* | 42%* | 42%* | 0%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. capital gains, dividends, interest, rent, crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Papua New Guinea profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Resident 2026 schedule has a PGK20,000 nil band, then 30/35/40/42%. Domestic dividend withholding is 15% subject to statutory exceptions; foreign dividends need classification. Resource-related gains and taxable business disposals are distinct from private capital receipts. Covered superannuation is excluded pending eligibility and base inputs.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Papua New Guinea tax profile?
Partly complete. The Papua New Guinea profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Papua New Guinea?
Provisionally 42%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 42% above PGK 250,000.
How are capital gains taxed in Papua New Guinea?
Provisionally 0%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 'There is no general capital gains tax in Papua New Guinea.'. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Papua New Guinea?
The top rate is 15% (provisional) on dividends and 42% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine.
How is crypto taxed in Papua New Guinea?
Papua New Guinea taxes a gain on crypto assets as a capital gain. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; no general CGT. A profit-making scheme is taxed as ordinary income (42%).
Does Papua New Guinea tax foreign income?
Yes. Papua New Guinea taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Papua New Guinea have a wealth tax?
No. Papua New Guinea has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Papua New Guinea have an exit tax for individuals?
This is not verified yet: we have not checked whether Papua New Guinea taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Papua New Guinea?
The Papua New Guinea day test (183 days in the fiscal tax year, subject to the usual-abode and intent exception): 183 days in the calendar tax year; usual abode abroad and no intent to reside can exclude the day route. Review ordinary residence, domicile, any qualifying government posting, temporary absences and a treaty. A day count below 183 does not prove nonresidence. The first or last resident year can have a shorter residence period.
Residence decides whether Papua New Guinea taxes you on these rates. See the Papua New Guinea day-count test and count your own days.
Sources
The Papua New Guinea profile cites 3 sources for these rules, 1 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Papua New Guinea net wealth/worth tax · summary, retrieved 2026-11-10
- PNG National Parliament; hosted by Internal Revenue Commission · official
- PwC Worldwide Tax Summaries - Papua New Guinea individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Papua New Guinea with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Papua New Guinea side by side with other countries, see every country or try the live demo.
Other countries in Oceania: Vanuatu, Samoa, Australia, Fiji, New Zealand.