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 tax system with five income tax brackets ranging from 0% to 42%. The first PGK 20,000 of 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. The specific rate you pay depends on which bracket your income falls into.
Do I have to pay superannuation in Papua New Guinea?
Yes, if you are a PNG citizen employee working more than 59 days in any 3-month period, you are required to contribute to superannuation. The employee contribution rate is 6% of your gross income, which is deducted from your take-home pay after income tax.
What is the employment expense rebate in Papua New Guinea?
Salary and wage earners in PNG are eligible for an employment expense rebate, which provides a credit against your income tax liability of up to 25% of the tax you owe. This rebate is built into the tax calculation and helps reduce your overall tax burden as an employee.
Is there a tax-free threshold in Papua New Guinea?
Yes, PNG has a tax-free threshold of PGK 20,000, meaning the first PGK 20,000 of your annual income is not subject to income tax. Any income above this threshold is taxed according to the progressive bracket system.
Are there state or regional taxes in Papua New Guinea?
Papua New Guinea does not have subnational or regional income taxes; the national income tax system applies uniformly across the country. The rates and brackets provided are the same regardless of which province or region you work in.
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