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Papua New Guinea-Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

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Residency rules
Payroll considerations
Taxable income
Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

None.

Payroll considerations

Are there special payroll considerations for short-term assignments?

None.

Taxable income

What income will be taxed during short-term assignments?

All of the income earned in Papua New Guinea will be taxable. If the person is a resident foreign income is also taxed in Papua New Guinea. A credit is available for foreign taxes paid.

Additional considerations

Are there any additional considerations that should be considered before initiating a short- term assignment in Papua New Guinea?

None.

Disclaimer:

All information contained in this publication is summarized by KPMG, the Papua New Guinea member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Papua New Guinea Income Tax Act 1959 and the Papua Superannuation (General Provisions) Act 2000.

Copyright

© 2020 KPMG, the Papua New Guinea member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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