Papua New Guinea public holidays 2026, GST rate and tax data
Papua New Guinea: GST rate 10% since 1 Jan 2004; 9 public holidays in 2026 (next: Christmas Day (s.1(1)(d)), 25 Dec 2026); corporate tax rate 30%; minimum wage 5 PGK per hour; policy interest rate 5%; inflation rate (CPI) 5.3%.
11 series, each cited to the official source it was verified against; most recently verified 21 Oct 2026. Currency PGK.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "PG", "series": "vat", "value": 10, "unit": "percent", "effective_from": "2004-01-01", "last_confirmed": "2026-07-23", "source": { "name": "Goods and Services Tax Act 2003 (Papua New Guinea), Section 8", "url": "http://www.paclii.org/pg/legis/num_act/gasta2003226/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"pg","amount":1000}.
Papua New Guinea public holidays 2026
10 days in 2026; next: Christmas Day (s.1(1)(d)) on 25 Dec 2026. Official source: Public Holidays Act (Chapter 321), Section 1 · last verified 30 Jul 2026
Fixed by law 9 Estimated 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day (s.1(1)(a)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| 3 Apr 2026 Fri | Good Friday (s.1(1)(b)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| 4 Apr 2026 Sat | Easter Saturday (s.1(1)(b)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| 6 Apr 2026 Mon | Easter Monday (s.1(1)(b)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| 23 Jul 2026 Thu | Papua New Guinea Remembrance Day (s.1(1)(ba)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| 26 Aug 2026 Wed | National Repentance Day declared annually under s.5 |
Fixed by law | Public Holidays Act (Chapter 321)… |
| 16 Sep 2026 Wed | Independence Day appointed under s.2 |
Fixed by law | Public Holidays Act (Chapter 321)… |
| 25 Dec 2026 Fri | Christmas Day (s.1(1)(d)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| 26 Dec 2026 Sat | Boxing Day / the day following Christmas Day (s.1(1)(d)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| not yet dated | King's Birthday June 2027, date not yet appointed by National Gazette notice as at 30 July 2026 (see notes) |
Estimated | Public Holidays Act (Chapter 321)… |
2027 dates already held (9)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Public Holidays Act (Chapter 321)… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Public Holidays Act (Chapter 321)… |
| 27 Mar 2027 Sat | Easter Saturday | Fixed by law | Public Holidays Act (Chapter 321)… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Public Holidays Act (Chapter 321)… |
| 23 Jul 2027 Fri | Papua New Guinea Remembrance Day (s.1(1)(ba)) | Fixed by law | Public Holidays Act (Chapter 321)… |
| 26 Aug 2027 Thu | National Repentance Day | Fixed by law | Public Holidays Act (Chapter 321)… |
| 16 Sep 2027 Thu | Independence Day | Fixed by law | Public Holidays Act (Chapter 321)… |
| 25 Dec 2027 Sat | Christmas Day (falls Saturday; s.1(2) substitutes Sunday only, so not moved) | Substitute | Public Holidays Act (Chapter 321)… |
| 27 Dec 2027 Mon | Boxing Day (observed — 26 December falls on a Sunday, per s.1(2)) | Substitute | Public Holidays Act (Chapter 321)… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Papua New Guinea value
Rate schedules and breakdowns
Withholding tax rates
10–15% across 4 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Income Tax Act 2025 (Papua New Guinea), No. 11 of 2025 · last verified 5 Oct 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | NRT on dividends | 15 | PNG-source dividends paid to non-residents without a PNG permanent establishment | 2026-01-01 | PwC Worldwide Tax Summaries, Papua New… |
| A special 30% rate applies to dividends paid by a non-profit body (or former non-profit body) out of exempt income. Dividends between resident companies remain outside dividend withholding. | |||||
| interest | NRT on interest | 15 | PNG-source interest paid to non-residents without a PNG permanent establishment | 2026-01-01 | PwC Worldwide Tax Summaries, Papua New… |
| royalties | NRT on royalties (non-associate) | 10 | PNG-source royalties paid to a non-resident who is NOT an associate of the payer | 2026-01-01 | PwC Worldwide Tax Summaries, Papua New… |
| ASSOCIATE SPLIT: royalties paid to an ASSOCIATE of the payer bear 30%, not 10%. This carries forward the structure of the old Act's royalty withholding (10% of gross for non-associates / 30% for associates). | |||||
| technical-fees | NRT on technical fees | 15 | fees for administrative, management, technical, professional and consultancy services paid to non-residents without a PNG permanent establishment | 2026-01-01 | PwC PNG, 2025 Income Tax Act… |
| Replaces the old 17% management fee WHT and, for non-residents without a PE, the 15% Foreign Contractors Withholding Tax. | |||||
Personal income tax brackets (resident individuals)
0–42% across 5 bands · in force from 2026-01-01 · Official source: Income Tax Act 2025 (Papua New Guinea), Schedule 1 'Tax Rates and Specified… · last verified 5 Oct 2026
| min | max | rate |
|---|---|---|
| 0 | 20000 | 0 |
| 20000 | 33000 | 30 |
| 33000 | 70000 | 35 |
| 70000 | 250000 | 40 |
| 250000 | — | 42 |
Statutory social-insurance contributions
14.4% across 1 contribution branch · in force from 2025-02-21 · Official source: Bank of Papua New Guinea (the prudential regulator of superannuation) · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| superannuation | Compulsory superannuation contribution to an Authorised Superannuation Fund (ASF) | 14.4 | 6 | 8.4 | percent | BASE SALARY. The Bank of Papua New Guinea states the obligation as: "An employer is required, in respect of each of its employees continuously employed for three months or more, to deduct from the employee 6.0% of the base salary, and 8.4% of the base salary from its own funds on behalf of the employee, and remit to an ASF within 14 days of the end of each calendar month as per Sections 76 and 77 of the Act." There is NO earnings ceiling. Note the base is BASE salary, not gross remuneration — allowances, overtime and benefits are not within the statutory words. | PGK |
| THE OBLIGATION IS SWITCHED ON BY EMPLOYER HEADCOUNT, NOT BY THE EMPLOYEE'S PAY. An employer with 15 or more employees must contribute for every employee; an employer with fewer than 15 has NO obligation at all and participates only if it elects to. This is the defining feature… | |||||||
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Compare each figure with the other Australasian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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