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
What is the income tax rate in Papua New Guinea?
Papua New Guinea has a progressive income tax system with five brackets ranging from 0% to 42%. The first PGK 20,000 of income is tax-free, then rates increase progressively: 30% from PGK 20,000 to PGK 33,000, 35% from PGK 33,000 to PGK 70,000, 40% from PGK 70,000 to PGK 250,000, and 42% on income above PGK 250,000. The actual tax you pay depends on your total income across all brackets.
Do I have to pay superannuation contributions in Papua New Guinea?
Yes, if you are a PNG citizen employee working more than 59 days in any 3-month period, you must contribute 6% of your gross income to superannuation as an after-tax deduction. Your employer also contributes 8.4% as a pre-tax contribution on your behalf. These contributions are mandatory and fund your retirement savings.
What is the employment expense rebate in Papua New Guinea?
Salary and wage earners in Papua New Guinea are eligible for an employment expense rebate, which is a tax credit equal to 25% of the income tax you pay. This rebate is applied automatically and helps reduce your overall tax liability, though it cannot result in a refund if it exceeds your total tax owed.
How much take-home pay will I have after tax and superannuation?
Your take-home pay is calculated by taking your gross income, subtracting income tax (after applying the 25% employment expense rebate) and your 6% superannuation employee contribution. You can use the tax calculator on this page to enter your annual income and see an exact breakdown of your tax liability and net pay in PGK.
Are there any tax-free income thresholds in Papua New Guinea?
Yes, the first PGK 20,000 of your annual income is completely tax-free in Papua New Guinea. Only income above this threshold is subject to income tax at the progressive rates. This means lower-income earners may pay little to no income tax depending on their total earnings.
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