Papua New Guinea Tax Calculator (2026)
Income tax rates and take-home pay for Papua New Guinea
Papua New Guinea Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Tax Free Threshold | PGK 0 - PGK 20,000 | 0.0% |
| Income Bracket 1 | PGK 20,000 - PGK 33,000 | 30.0% |
| Income Bracket 2 | PGK 33,000 - PGK 70,000 | 35.0% |
| Income Bracket 3 | PGK 70,000 - PGK 250,000 | 40.0% |
| Income Bracket 4 | PGK 250,000+ | 42.0% |
Superannuation
| Bracket | Income Range | Rate |
|---|---|---|
| Compulsory Employee Contribution | PGK 0+ | 6.0% |
Key Facts
Tax Year
2025
Currency
PGK
Top Rate
42.0%
Brackets
5 brackets
Tax-Free Threshold
PGK 20,000
Social Contributions
1 item
Assumptions
- · Resident tax rates used.
- · Worker assumed to be a PNG citizen for compulsory superannuation purposes.
- · Superannuation contribution calculated on gross basic salary.
- · Dependant rebates are zero for a single worker with no dependents.
- · The 25% rebate for employment expenses is excluded as it requires specificIRC application and documentation for work-related expenses.
Frequently asked questions
How much income tax do I pay on my first PGK 20,000 in Papua New Guinea?
You pay no income tax on the first PGK 20,000 of your annual income, as this falls within the tax-free threshold. This is a significant benefit for lower-income earners in Papua New Guinea.
What are the income tax brackets in Papua New Guinea?
Papua New Guinea has 5 income tax brackets: no tax up to PGK 20,000; 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% above PGK 250,000. The top marginal rate of 42% applies to the highest earners.
Do I have to contribute to superannuation in Papua New Guinea?
Yes, if you are a PNG citizen or resident worker, you are required to make compulsory superannuation contributions of 6% on your gross basic salary. This contribution is not tax deductible, so you pay it from your after-tax income.
What is the take-home pay for a PGK 100,000 salary in Papua New Guinea?
At PGK 100,000, you would pay progressive income tax across multiple brackets plus 6% superannuation contributions. The exact take-home amount depends on your personal circumstances, but you can use the calculator above to get your precise figure based on your specific situation.
Are there any deductions or allowances I can claim against my Papua New Guinea income tax?
The standard tax calculation uses resident tax rates and compulsory superannuation contributions. However, a 25% rebate for employment expenses is available but requires specific documentation and application through the IRC, so it is not included in the standard calculator. You should consult with a tax professional about what work-related expenses you can claim.
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