🇵🇬 Papua New Guinea Statutory Tax Guide
Papua New Guinea Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Internal Revenue Commission (IRC).
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📜 Statutory Authority & Legal Framework
In Papua New Guinea, personal income taxation is administered by the Internal Revenue Commission (IRC) under the authority of Income Tax Act 1959.
Papua New Guinea progressive income tax (0% to 42%) with 6% Nasfund superannuation deduction.
📊 2026 Progressive Marginal Tax Brackets
Currency: PGK| Income Bracket (K) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Up to K20,000 (0%) | 0.0% | Tax-Free Allowance |
| K20,001 – K33,000 (22%) | 22.0% | Tier 2 |
| K33,001 – K70,000 (30%) | 30.0% | Tier 3 |
| K70,001 – K250,000 (35%) | 35.0% | Tier 4 |
| Over K250,000 (42%) | 42.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
Nasfund Superannuation
Employee Share: 6.0%
Employer Share: 8.4%
Frequently Asked Questions: Papua New Guinea Taxation
What are the income tax brackets in Papua New Guinea? ↓
Papua New Guinea operates a progressive tax system administered by Internal Revenue Commission (IRC) under Income Tax Act 1959.
What social security or pension contributions apply in Papua New Guinea? ↓
Mandatory contributions include: Nasfund Superannuation (6.0%).