Palau Corporate Income Tax
Detailed corporate income tax rates and rules for Palau in 2026.
Corporate TaxUSD
Palau does not have a traditional corporate income tax based on net profits. Instead, businesses are subject to a Gross Revenue Tax (GRT) of 4% on gross revenue. This tax applies to all businesses operating in Palau regardless of profitability. The GRT is simpler to administer than a traditional corporate income tax as it does not require calculation of deductions or net profit.
Standard Rate
4%
How Palau Corporate Tax compares
Palau’s corporate tax rate of 4% is the 193rd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Oceania’s regional average of 16.8%.
Palau
4%
Oceania average
16.8%
Global average
22.2%
