Solomon Islands VAT rate
Solomon Islands has NO value-added tax in force. Consumption is taxed by two separate cascading taxes administered by the Inland Revenue Division: Sales Tax under the Sales Tax Act (Cap. 125), levied on specified services and some goods, and Goods Tax under the Goods Tax Act (Cap. 122), levied on wholesale sales of locally manufactured goods and on imports. This series carries the standard ad valorem SALES TAX rate.
| Current value | 10 percent (sales tax, standard ad valorem rate on taxable services and supplies) |
|---|---|
| In force from | — |
| Official source | Inland Revenue Division, Ministry of Finance and Treasury — 'Sales Tax' and the Sales Tax Rates Table (Sales Tax Act Cap. 125); corroborated by the IRD Tax Legislation index, which lists GOODS TAX ACT (CAP 122), INCOME TAX ACT (CAP 123), SALES TAX ACT (CAP 125), STAMP DUTY ACT (CAP 126) and the Tax Administration Act 2022 — and NO Value Added Tax Act |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NO VAT IS IN FORCE AS OF 23 JULY 2026 — positively established. The Value Added Tax Bill 2025 (single rate of 15% on taxable supplies, taxable imports and imported services; would repeal the Goods Tax Act Cap.122, the Sales Tax Act Cap.125 and the Stamp Duties Act Cap.126) has NOT been enacted and has NO commencement date. It was still before the National Parliament's Bills and Legislation Committee in March 2026, with the Ministry of Finance and Treasury proposing an MP-wide technical workshop before hearings resumed, and the Leader of the Opposition publicly contesting the economic modelling. Decisive negative evidence: the IRD's own Tax Legislation index (https://www.ird.gov.sb/tax-legislation/) as at 23 July 2026 lists no Value Added Tax Act and no VAT commencement notice, and the IRD continues to publish monthly Sales Tax (Form ST3) and Goods Tax (Form GT3) return obligations, both due on the 30th. Officials have indicated an 18-24 month rollout AFTER enactment, so a 2026 start is not plausible. TRAP: a search for 'Parliament passes Value Added Tax Bill 2025' returns a Ghanaian outlet (onuaonline.com) reporting GHANA's VAT Bill — not Solomon Islands. DO NOT SERVE 15% AS FACT. WHAT IS ACTUALLY IN FORCE: (1) SALES TAX, Cap. 125 — the Rates Table is item-by-item, not a single general rate; the standard ad valorem rate is 10% and applies to local and overseas telecommunications, restaurant services, accounting/legal/security services, professional services, real estate agency services, motor vehicle rental and hire, video/computer equipment hire, vessel and aircraft hire and leasing, plant/machinery/equipment hire and leasing, electronic repairs, hairdressing/barber/beauty services, laundry services, tyre services, and domestic sea travel (10% of fare). Specific (non-ad-valorem) rates coexist: overseas and domestic air travel tickets $10 per ticket; video hire $2 per tape; movie tickets $0.50 per ticket; petroleum $0.10 per litre; diesel $0.10 per litre; casino entrance fee $5. Registration is mandatory for any person selling goods or supplying services subject to sales tax (Form IR1); no turnover threshold is published on the IRD page. (2) GOODS TAX, Cap. 122 — 10% on locally manufactured goods sold by wholesale, 15% on imported goods (collected by Customs at the port of entry); exempt are services, real and intangible property, second-hand domestically used goods, exports, drugs/medicines/surgical goods, government and charitable-organisation goods, disability-use goods, and rice. Note that '15%' circulating in aggregator data for Solomon Islands is the GOODS TAX IMPORT rate, not a VAT. effective_from is NULL DELIBERATELY: the IRD publishes the current rates table but not the commencement date of the 10% ad valorem rate, and the Sales Tax (Amendment) Act 2014 Commencement Notice is listed in the IRD legislation index only as an unlinked PDF filename with no retrievable text — a date would have to be invented, so none is served. ACCESS NOTES: ird.gov.sb serves the rate pages cleanly over HTTPS; the legacy site paths (ird.gov.sb/Article.aspx?ID=...) are still indexed by search engines but are superseded by the WordPress pages. The IRD /income-tax/ page is STALE (see the income-tax series).
Get it programmatically
curl https://ausref.dev/v1/sb/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/sb/vat/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/sb/vatOther Solomon Islands series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates