Kiribati Personal Income Tax
Detailed personal income tax rates and rules for Kiribati in 2026.
Kiribati has a progressive income tax system with a tax-free threshold of AUD 6,500. Income from AUD 6,501 to AUD 11,000 is taxed at 25%, from AUD 11,001 to AUD 30,000 at 30%, and income exceeding AUD 30,000 at 35%. The tax applies to employment income, business income, and other assessable income. PAYE withholding applies to employment income.
| Income Range (AUD) | Tax Rate |
|---|---|
| A$0 – A$7K | 0% |
| A$7K – A$11K | 25% |
| A$11K – A$30K | 30% |
| A$30K+ | 35% |
Filing Deadline
March 31 for individual tax returns
Residency Rule
An individual is resident in Kiribati if they are domiciled in the country or present for 183 days or more in any 12-month period. Residents are taxed on worldwide income; non-residents are taxed on Kiribati-sourced income only.
How Kiribati Income Tax compares
Kiribati’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Oceania’s regional average of 20.1%.
