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InvestPNG · Investment Intelligence

Tax Framework

Structured overview of Papua New Guinea's tax regime — corporate income tax, withholding obligations, resource sector taxation, and available fiscal incentives.

Investment Intelligence / Tax Framework

Intelligence Resource

Tax Framework

Structured overview of Papua New Guinea's tax regime — corporate income tax, withholding obligations, resource sector taxation, and available fiscal incentives.

Corporate Taxation

Standard corporate tax obligations for entities operating in PNG.

Income Tax Act 1959
Primary statute governing corporate income tax at 30% (resident) and 48% (non-resident). Includes capital gains and dividend withholding provisions.
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Goods and Services Tax Act 2003
GST at 10% on supply of goods and services. Registration required for businesses exceeding threshold.
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Withholding Tax Obligations
Dividend withholding (17% non-resident), interest withholding (15%), royalty withholding (10–48%). Treaty relief may apply.
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Resource Sector Taxation

Additional tax instruments applicable to mining, oil, and gas operations.

Additional Profits Tax (APT)
Progressive tax triggered when project returns exceed defined thresholds — applicable to mining and petroleum operations.
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Royalty Framework
Royalties payable on gross revenue: mining (2%), petroleum (2%), and gas (2%). Distributed between national and landowner interests.
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Development Levy
Levy applicable to mining and petroleum projects — funds allocated to infrastructure in project-affected areas.
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Incentives & Exemptions

Fiscal incentives available to qualifying investments.

Pioneer Industry Incentive
Tax holidays and accelerated depreciation for investments in designated pioneer industries.
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Special Economic Zone Benefits
Reduced corporate tax rates and customs duty exemptions for businesses operating in designated SEZs.
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Double Deduction for Training
200% deduction for approved staff training expenditure — incentivising skills development.
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Infrastructure Tax Credit
Tax credit for approved infrastructure development in prescribed areas — up to 0.75% of assessable income.
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