Papua New Guinea Tax Calculator (2026)
Income tax rates and take-home pay for Papua New Guinea
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Papua New Guinea Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| 0% up to PGK 20,000 | PGK 0 - PGK 20,000 | 0.0% |
| 30% from PGK 20,000 to PGK 33,000 | PGK 20,000 - PGK 33,000 | 30.0% |
| 35% from PGK 33,000 to PGK 70,000 | PGK 33,000 - PGK 70,000 | 35.0% |
| 40% from PGK 70,000 to PGK 250,000 | PGK 70,000 - PGK 250,000 | 40.0% |
| 42% above PGK 250,000 | PGK 250,000+ | 42.0% |
Superannuation (employee contribution)
| Bracket | Income Range | Rate |
|---|---|---|
| 6% employee superannuation | PGK 0+ | 6.0% |
Key Facts
Tax Year
2026
Currency
PGK
Top Rate
42.0%
Brackets
5 brackets
Tax-Free Threshold
PGK 20,000
Social Contributions
1 item
Assumptions
- · Model assumes a resident employee (not non-resident) earning employment income only.
- · Superannuation contributions are mandatory for PNG citizen employees working more than 59 days in any 3-month period; modeled at 6% employee contribution (after-tax) and 8.4% employer contribution (pre-tax, excluded per schema).
- · The 25% employment expense rebate for salary/wage earners is modeled as an income-based credit applied to income tax, capped at 25% of tax paid.
- · Personal dependant rebates are available only to non-salary earners per source; salary/wage earners have dependant benefits built into the rate schedule. Model assumes single person with no dependants as per default person.
- · Small Business Tax regime excluded as it applies only to non-employment business income.
- · Non-resident rates provided in source but not modeled, as default person is a resident.
- · Foreign tax credit mechanics not modeled as salary comparison calculator assumes domestic income only.
Frequently asked questions
How much income tax do I pay in Papua New Guinea?
Papua New Guinea has a progressive tax system with 5 income tax brackets ranging from 0% to 42%. The first PGK 20,000 of your income is tax-free, then rates increase from 30% on income between PGK 20,000 to PGK 33,000, up to 42% on income above PGK 250,000. Additionally, salary earners receive a 25% employment expense rebate applied as a credit against their income tax.
Do I have to contribute to superannuation in Papua New Guinea?
Yes, if you are a resident employee working more than 59 days in any 3-month period, you must contribute 6% of your gross income to superannuation as an employee contribution, which is deducted from your take-home pay after tax. Your employer also contributes 8.4% on top of your salary as a pre-tax employer contribution.
What is the employment expense rebate in PNG?
The employment expense rebate is a 25% tax credit available to salary and wage earners in Papua New Guinea, designed to offset employment-related expenses. This rebate is applied directly to your income tax liability and can significantly reduce your overall tax burden.
Is there a tax-free threshold in Papua New Guinea?
Yes, the first PGK 20,000 of your annual income is tax-free in Papua New Guinea. You only begin paying income tax once your income exceeds this threshold, with tax rates starting at 30% on income between PGK 20,000 and PGK 33,000.
Are there different tax rates for different regions in Papua New Guinea?
The tax rates provided are for resident employees earning employment income across Papua New Guinea and do not vary by region. Non-residents are subject to different tax rates, but the standard resident rates apply uniformly throughout the country.
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