Solomon Islands Withholding tax rates
Solomon Islands 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.
The withholding taxes Solomon Islands levies on payments to non-residents under the Income Tax Act (Cap 123) - dividends, interest, royalties and a wide schedule of service and other payment heads - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Inland Revenue Division (IRD).
Compare withholding tax rates across all 8 Australasian countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | IRD Solomon Islands, Withholding Tax page: 'Tax is required to be deducted from certain payments made to residents and certain other payments made to non residents. A full list is detailed below.' Non-resident rates listed: Dividends 30%, Interest 15%, Royalties 15%, Professional Services 20%, Management Services 35%, Contracting 7.5%, Insurance Premiums 15%, Lease Income 15%, Ships and Aircraft Income 5%, Film Hiring 5% |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Solomon Islands runs one of the widest non-resident withholding schedules in the Pacific - at least a dozen payment heads at rates from 5% to 35%. 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. Solomon Islands has very few double-tax agreements, so the domestic rates usually stand; where an agreement exists relief is a legal determination rather than a lookup, and we do NOT serve treaty rates. NO SERIES effective_from IS ASSERTED: the IRD page states the rates without commencement dates and we do not supply them from memory. The rates derive from the Income Tax Act (Cap 123) withholding schedule; the IRD 'Guide to Withholding Tax' (March 2018) carries the same figures. Withheld amounts must be paid to IRD by the 15th day of the following month with the IR16 monthly summary. Beyond the entries below the IRD schedule also lists: income from ships and aircraft 5%, film hiring 5%, pole and line fishermen 10%, purse seiner fishermen 15%, lease income 15%.
Get it programmatically
curl https://ausref.dev/v1/sb/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/sb/withholding-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/sb/withholding-taxOther Solomon Islands series: CBSI Policy Rate · Sales tax · VAT registration threshold · Minimum wage (statutory hourly rates) · Public holidays · CPI inflation (headline, 3-month moving average, year-on-year) · Company income tax rate (resident) · 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