Solomon Islands VAT registration threshold
Solomon Islands VAT registration threshold: 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.
The turnover at which VAT registration becomes compulsory in Solomon Islands, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
PERIOD BASIS: not applicable — no VAT registration test exists in force. The pending Bill is reported to use an annual-turnover test with compulsory registration above SBD 2,000,000; a lower SBD 600,000 figure also circulates in official explanatory material as the level below which businesses would not charge VAT. Both figures are from secondary reporting of the Bill (the gazetted Bill PDF on parliament.gov.sb is a scanned image with no text layer), and being a Bill they can change before enactment — serve neither as law. NON-ESTABLISHED SUPPLIERS: no VAT regime, so no non-resident registration obligation. Under the in-force system, goods tax (Cap. 122) is collected from manufacturers/importers and at the border, and sales tax (Cap. 125) applies to prescribed services — neither creates a turnover-threshold registration duty for a non-established supplier. The Bill as reported would tax 'a taxable supply made by a registered person; a taxable import; a supply of imported services' — imported-services language exists in the draft, but nothing is operative. IMPORTED DIGITAL SERVICES: no regime in force and none can exist until the VAT Bill is enacted; do not anticipate the Bill's imported-services provisions. Traps: (1) Widely-circulated claims that a 'Value Added Tax Act 2023' exists are wrong — the 2023 document was a BILL that was never tabled (its April 2025 tabling was postponed) and the measure was reintroduced as the Value Added Tax Bill 2025, still in committee as of March 2026. (2) Some aggregators already present the SBD 2,000,000 threshold and 15% rate as current law — they are proposals. (3) The two circulating figures (SBD 2,000,000 mandatory registration; SBD 600,000 no-charge level) are different concepts from the same draft, not a contradiction — but neither is verifiable against the primary text because the parliament.gov.sb Bill PDF (94 pp) is a CCITT-compressed scan with no text layer. (4) If enacted, implementation is officially expected to roll out over 18-24 months from passage — commencement will NOT be immediate on assent; a specific commencement date must be taken from the commencement clause/gazette, not assumed as 1 January of any year. (5) The current sales tax rates sometimes quoted (15% on imports, 10% on local goods) belong to the Goods Tax/Sales Tax regime being replaced, not to a VAT. (6) Watch for passage during 2026-2027: the BLC inquiry began March 2026, so the status here can flip within one update cycle.
Get it programmatically
curl https://ausref.dev/v1/sb/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/sb/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/sb/vat-registration-thresholdOther Solomon Islands series: CBSI Policy Rate · Sales tax · Minimum wage (statutory hourly rates) · Public holidays · CPI inflation (headline, 3-month moving average, year-on-year) · Company income tax rate (resident) · Withholding tax rates · Court-rule interest on judgment debts · Personal income tax brackets (resident individuals) · Statutory social-insurance contributions
The same figure elsewhere: Tonga · Vanuatu · Australia · Fiji · New Zealand · all 8