Papua New Guinea Withholding tax rates
Papua New Guinea Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
Papua New Guinea's Non-Resident Tax (NRT) - the final withholding tax imposed by section 14 of the Income Tax Act 2025 (effective 1 January 2026) on PNG-source dividends, interest, royalties, technical fees and other passive income of non-residents without a PNG permanent establishment, each at its domestic statutory rate before any double-tax treaty relief. Administered by the Internal Revenue Commission (IRC).
Compare withholding tax rates across all 8 Australasian countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Income Tax Act 2025 (PNG), s 14 and Schedule 1 Part 1 (Non-Resident Tax), as summarised by PwC PNG, 'A new regime for Papua New Guinea - 2025 Income Tax Act Commentary': 'NRT is imposed on dividends, interest, royalty, annuity, insurance premiums, natural resource amounts, and technical fees' as a final withholding tax on non-residents without a PNG permanent establishment; effective 1 January 2026 |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The rates below are s 14 / Schedule 1 Part 1 rates of the Income Tax Act 2025 as reported by PwC (both the PNG commentary PDF and PwC Worldwide Tax Summaries, which agree). The consolidated text of the new Act with its Schedule was not retrievable from an official PNG source (IRC/parliament PDFs not reachable), so the operative schedule wording is not quoted verbatim. The old Income Tax Act 1959 rates (dividend WHT 15%, interest WHT 15%, management fee WHT 17%, royalty 10%/30%) were replaced by this regime. Re-verify against the gazetted Act or IRC guidance when available. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. PNG's Non-Resident Tax applies different rates per payment type, and royalties carry an associate/non-associate split. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. PNG's treaties (Australia, UK, Singapore, and others) commonly cap dividends at 15-20%, interest at 10% and royalties at 10%. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. The series effective_from is 1 January 2026, when the Income Tax Act 2025 replaced the Income Tax Act 1959 and consolidated the previous separate withholding taxes (including Foreign Contractors Withholding Tax at 15%) into the uniform NRT. NRT applies only where the income is NOT attributable to a PNG permanent establishment; income of a PE is instead assessed at the 30% non-resident company rate on net income. NRT is a FINAL tax withheld by the payer and remitted to the IRC.
Get it programmatically
curl https://ausref.dev/v1/pg/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/pg/withholding-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/pg/withholding-taxOther Papua New Guinea series: Kina Facility Rate (KFR) · Goods and Services Tax (GST) standard rate · GST registration threshold · National minimum wage (hourly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Statutory interest on debts and damages · Personal income tax brackets (resident individuals) · Statutory social-insurance contributions
The same figure elsewhere: Samoa · Solomon Islands · Tonga · Vanuatu · Australia · all 8