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