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8.2.1. Corporate/Profit Taxes

A non-resident entity having a permanent establishment ('PE') in Kiribati is subject to tax on income earned by such PE in Kiribati at the standard tax rate of 30%. The after-tax profits of the branch as reduced by any profit reinvested in the branch are deemed to have been remitted to the foreign head office and are subject to a branch remittance tax at the rate of 30%.

Kiribati sourced income earned by non-residents not having a PE in Kiribati is subject to withholding tax, which is the final tax on such income in the country (See Sec. 8.2.2. below).