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Papua New Guinea - Overview and introduction
Overview and introduction
Taxation of international executives
Papua New Guinea individual income taxes, to which all expatriates are subject, are calculated using graduated rates, from 0 percent to 42 percent.
Residents are subject to tax on their worldwide income whether sourced inside or outside of Papua New Guinea, subject to specific credit relief. Non-residents are subject to tax on income derived directly or indirectly from sources within Papua New Guinea only.
The official currency of Papua New Guinea is the Papua New Guinea Kina (PGK).
Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.
Papua New Guinea – Topics
© 2019 KPMG, a Papua New Guinea partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
