Papua New Guinea Withholding tax rates
Papua New Guinea Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 10% to 15%, cited to Income Tax Act 2025 (Papua New Guinea), No. 11 of 2025, in force since 1 Jan 2026. Last checked against the official source on 5 Oct 2026.
Official source: Income Tax Act 2025 (Papua New Guinea), No. 11 of 2025 · Last checked 2026-10-05 · source fingerprint
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 | 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 — certified fair print (Clerk & Speaker, 20 October 2025; Act made 20 March 2025). Non-Resident Tax: s 14 and Schedule 1 Part 1 rates. IRC published certified copy (same Act previously cited via PwC commentary PDF, now blocked to automation). |
| Last verified | 2026-10-05 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Rates are Schedule 1 Part 1 / s 14 of the Income Tax Act 2025 as read from the IRC certified PDF (same file already cited for pg/corporate-tax and pg/income-tax). Replaces prior PwC PNG commentary PDF cite (www.pwc.com … income-tax-act-2025.pdf) which returns HTTP 403 to automation. Treaty relief still not served. |
| 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