Papua New Guinea Tax Calculator (2026)
Income tax rates and take-home pay for Papua New Guinea
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 will I pay on my salary in Papua New Guinea?
Papua New Guinea uses a progressive tax system with five income brackets ranging from 0% to 42%. The first PGK 20,000 is tax-free, then rates increase from 30% on income between PGK 20,000 and 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 bill.
Do I have to contribute to superannuation as an employee in PNG?
Yes, if you're a PNG citizen employee working more than 59 days in any 3-month period, you must contribute 6% of your gross income to superannuation on an after-tax basis. This is a mandatory social contribution separate from your income tax, so it reduces your take-home pay.
What's the tax-free threshold in Papua New Guinea?
The first PGK 20,000 of your annual income is completely tax-free in Papua New Guinea. Once your income exceeds PGK 20,000, you start paying tax at 30% on the amount between PGK 20,000 and PGK 33,000, with rates increasing in higher brackets.
As an expat, will I pay different tax rates than PNG citizens?
The tax brackets shown are for resident employees earning employment income; non-residents face different rates that are not modeled in this calculator. If you're relocating to Papua New Guinea, you should confirm your residency status with local tax authorities, as it significantly affects your tax obligations.
How does the employment expense rebate work?
The employment expense rebate is a tax credit equal to 25% of the income tax you owe, which reduces your final tax liability. This credit is non-refundable, meaning it can only reduce your tax to zero but cannot result in a refund.
Other tax calculators
Compare Papua New Guinea with another country
See side-by-side tax breakdowns for any two countries