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Papua New Guinea Individual - Taxes on personal income

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Residents of Papua New Guinea are taxed on their worldwide income. A foreign tax credit may be available to offset foreign tax paid against PNG tax payable (see the Foreign tax relief and tax treaties section).

Non-residents are generally taxed only on their PNG-sourced income. A non-resident's PNG-sourced passive income, including dividends, interest, and royalties, may be subject to withholding tax (WHT). The payer of the dividend, interest, or royalty must withhold the relevant amount of the tax and remit this to PNG's Internal Revenue Commission (IRC).

Personal income tax rates

Income derived by individuals, including salary or wages income, will generally be taxed at the following rates:

The rates for residents are as follows:

Taxable income (PGK*) Tax thereon (PGK) Tax on excess (%)
10,000 0 22
18,000 1,760 30
33,000 6,260 35
70,000 19,210 40
250,000 91,210 42

*PNG kina

The rates for non-residents are as follows:

Taxable income (PGK) Tax thereon (PGK) Tax on excess (%)
0 0 22
18,000 3,960 30
33,000 8,460 35
70,000 21,410 40
250,000 93,410 42

Last Reviewed - 26 June 2017

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