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 five income tax brackets ranging from 0% to 42%. The first PGK 20,000 of your income is tax-free, then rates increase from 30% up to PGK 33,000, 35% up to PGK 70,000, 40% up to PGK 250,000, and 42% on anything above that. 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're a resident employee working more than 59 days in any 3-month period, you must contribute 6% of your gross income to superannuation. This contribution comes from your after-tax salary, so it reduces your take-home pay but is a mandatory part of the PNG employment system.
What's the tax-free threshold in Papua New Guinea?
Papua New Guinea offers a tax-free threshold of PGK 20,000 per year, meaning your first PGK 20,000 of income is not subject to income tax. Once you earn above this amount, you'll start paying tax at 30% on the income between PGK 20,000 and PGK 33,000.
Is Papua New Guinea's income tax the same everywhere in the country?
This tax data applies to resident employees earning employment income in Papua New Guinea as a whole. There are no subnational or regional variations in the income tax rates, so the tax brackets and rates are consistent regardless of which province you work in.
How does the employment expense rebate work?
The employment expense rebate provides a credit of up to 25% of your income tax liability for salary and wage earners. This rebate is applied directly against your income tax bill after it's calculated, effectively reducing your total tax burden by up to one quarter of what you would otherwise owe.
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