Kiribati Capital Gains Tax
Detailed capital gains tax rates and rules for Kiribati in 2026.
Capital GainsAUD
Kiribati does not impose a separate capital gains tax. However, profits from the sale of assets that form part of a business activity may be treated as ordinary income and taxed at applicable income tax rates.
Standard Rate
0%
Exemptions
- No capital gains tax exists in Kiribati
How Kiribati Capital Gains compares
Kiribati’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Oceania’s regional average of 4.3%.
Kiribati
0%
Oceania average
4.3%
Global average
13.8%
