Papua New Guinea

Individual - Residence

Last reviewed - 29 February 2024

A person becomes a resident of Papua New Guinea during a year of income in which one commences to reside in Papua New Guinea. The definition extends to a person whose domicile is in Papua New Guinea, unless their permanent place of abode is outside Papua New Guinea, and to a person who is present in Papua New Guinea for a period of more than one-half of the year of income. This is unless the Commissioner General of Internal Revenue is satisfied that the person's usual place of abode is outside Papua New Guinea or that person does not intend to take up residence in Papua New Guinea.