Kiribati VAT / Sales Tax
Detailed vat / sales tax rates and rules for Kiribati in 2026.
VAT / Sales TaxAUD
Kiribati does not have a VAT or GST system. Import duties are levied on goods entering the country and serve as a significant source of government revenue. Excise duties apply to specific goods including alcohol and tobacco.
Standard Rate
0%
Registration Threshold
Not applicable — no VAT/GST
How Kiribati VAT / Sales Tax compares
Kiribati’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Oceania’s regional average of 7.1%.
Kiribati
0%
Oceania average
7.1%
Global average
13.7%
