Kiribati Corporate Income Tax
Detailed corporate income tax rates and rules for Kiribati in 2026.
Corporate TaxAUD
Kiribati's corporate tax rate is 35% for both resident and non-resident companies on income sourced from Kiribati. There is no reduced rate for small businesses. Tax incentives may be available for investment in priority sectors through negotiation with the government. The fishing industry and copra production are key sectors of the economy.
Standard Rate
35%
How Kiribati Corporate Tax compares
Kiribati’s corporate tax rate of 35% is the 2nd highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Oceania’s regional average of 16.8%.
Kiribati
35%
Oceania average
16.8%
Global average
22.2%
