Asia-Pacific · PGK
Papua New Guinea
Reviewed 2026-06-21
Top income tax
42%
Self-employed SS
No
VAT
10%
Capital gains
0%
Exit tax
No
Nomad visa
No
55
/ 100
Tax efficiency48
Ease to enter42
Ease to exit81
Cost of living50
Internet50
English100
Papua New Guinea taxes residents on worldwide income under a progressive personal scale that tops out at 42 percent, with a flat 30 percent corporate rate and a 10 percent GST. It has no capital gains tax, no wealth tax and no inheritance or gift tax, but compulsory superannuation applies to employees rather than the self-employed, and there is no digital nomad or dedicated startup visa. Foreign solopreneurs would generally need a standard employment or work visa, and the business setup environment is among the more difficult in the region.
Personal income tax
Income tax structureProgressive
Top income tax rate42%
Entry income tax rate30%
Top rate threshold$59,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate6%
Employer SS rate8.4%
Indirect & other taxes
VAT standard rate10%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
English proficiencyHigh
Civil liberties65
Sources
- PwC Worldwide Tax Summaries — PNG Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — PNG Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — PNG Individual: Other taxes (superannuation and GST)
- PwC Worldwide Tax Summaries — PNG Corporate: Group taxation (CFC and transfer pricing)
- Immigration and Citizenship Authority of PNG — Work and Employment visas
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.