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Papua New Guinea — Orbitax Corporate Tax Rates


  • Statutory Tax Rate30
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate30

Statutory Tax Rate

The standard corporate tax rate for companies, including resource companies such as companies engaged in mining, oil and gas operations, is 30%.

The tax is levied at the rate of 48% for non-resident companies. However, a non-resident carrying out a project in the country will be assessed to a final withholding tax of 15% on gross income rather than ordinary tax at 48% on net income.