Solomon Islands income tax rates
Resident individual income tax under the Income Tax Act (Cap. 123): a tax-free threshold followed by a four-band marginal scale applied to chargeable income IN EXCESS of that threshold. Administered by the Inland Revenue Division; collected from employment income through PAYE.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2020-01-01 |
| Official source | Inland Revenue Division, Solomon Islands — 'Tax Information' rates summary: 'Individuals First $30,080 tax free'; $1–$15,000 11c; $15,001–$30,000 23c; $30,001–$60,000 35c; $60,001 and over 40c; and 'From January 2020, the proposed personal tax exemption threshold for individuals will be increased from $15,080 to $30,080'. Corroborated by the IRD's own current PAYE tax tables, all four of which are titled 'Threshold 30,080' |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
HOW THE SCALE ACTUALLY WORKS — this is the single biggest trap in the Solomon Islands schedule. The IRD publishes the bands as amounts of income IN EXCESS OF the tax-free threshold, not as absolute income levels. Statutory form: the first $30,080 of annual income is tax free; then on the EXCESS — first $15,000 at 11%; next $15,000 ($15,001–$30,000 of excess) at 23%, cumulative tax $1,650 plus 23% of the further excess; next $30,000 ($30,001–$60,000 of excess) at 35%, cumulative $5,100 plus 35%; excess above $60,000 at 40%, cumulative $15,600 plus 40%. The 'value' array above restates this in ABSOLUTE annual income terms by adding the $30,080 threshold to each statutory boundary (30,080 / 45,080 / 60,080 / 90,080), which is the form most consumers expect. Do not mix the two representations: a naive reading of the IRD table as absolute income would tax the first dollar at 11% and place the top rate at $60,001 instead of $90,080. THRESHOLD CORRECTION: the tax-free threshold is $30,080, doubled from $15,080 with effect from 1 January 2020 (Income Tax (Amendment) legislation of 2019 giving effect to the government's announced PAYE zero-tax threshold increase). The IRD's OWN /income-tax/ page is STALE and still states 'An individual receives a tax exemption of $15,080' — that figure is WRONG and must not be served. The correct $30,080 is confirmed three ways: the IRD /tax-information/ page, and the IRD's current PAYE tax table files themselves, whose filenames encode the threshold: 1-Weekly-PAYE-Tax-Tables-Book-Threshold-30_080.pdf, 2-Fortnightly-..., 3-Bi-Monthly-..., 4-Monthly-... (all uploaded 2025/10), plus the Instant Tax Calculator 'Instant-Tax-Calculator-Threshold-30080-1.xls' (uploaded 2026/05) — i.e. IRD was still publishing $30,080-based tools two months before this confirmation. Rates are flat statutory marginal rates and are NOT CPI-indexed; the bands have been unchanged since 2020, so with NCPI at 134.2 (2017=100) in May 2026 the real value of the threshold has eroded substantially. Non-residents are taxed on Solomon Islands-source income under separate provisions not modelled here. PAYE is remitted monthly with the employer summary due by the 15th; the annual individual return is due 31 March. ACCESS NOTES: ird.gov.sb resolves over HTTPS with a valid certificate and no bot wall; the PAYE tax-table PDFs are directly downloadable from /wp-content/uploads/. A source-watcher should point at /tax-information/ and at the PAYE tax-table filenames (the threshold is encoded in the filename, so a rename is the cheapest possible change signal) and should IGNORE /income-tax/ for the personal threshold until IRD corrects it.
Earlier values
| From | Value | Source |
|---|---|---|
| — | structured | Inland Revenue Division — the superseded $15,080 tax-free th |
Get it programmatically
curl https://ausref.dev/v1/sb/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/sb/income-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/sb/income-taxOther Solomon Islands series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate