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8.2.2. Withholding Taxes

The withholding tax rates levied on income received/derived by non-residents from sources within Kiribati, which may be reduced under a tax treaty, are as below:

Dividend

Tax is withheld at the rate of 30% on dividends paid by Kiribati resident entities to non-residents.

Interest

Tax is withheld at the rate of 30% on interest paid by Kiribati resident entities to non-residents.

Royalty Copyright

Tax is withheld at the rate of 30% on royalties paid to non-residents.

Royalty Patent

Tax is withheld at the rate of 30% on royalties paid to non-residents.

Royalty Trademark

Tax is withheld at the rate of 30% on royalties paid to non-residents.

Service Management

Tax is withheld at the rate of 30% on service management fees paid to non-residents.

Service Technical

Tax is withheld at the rate of 30% on technical service fees paid to non-resident.

Others

Tax is withheld at the rate of 30% on payments made to non-residents towards any natural resource taken from Kiribati. This includes payment for minerals or any living or non-living resource of the land, sea or seabed.

Any payment under a re-insurance contract to a non-resident by the Kiribati Insurance Corporation or any insurer in Kiribati is subject to a withholding tax of 5%, which shall be a final tax.

Below is a discussion of domestic withholding tax rules for most of the common cross border payments.

Capital Gains
30%
Dividends
30%
Interest
30%
Royalty Copyright
30%
Royalty Patent
30%
Royalty Trademark
30%
Sales
0%
Service Management
30%
Service Technical
30%

* Rates are current as of 05 February 2023