Papua New Guinea Capital Gains Tax
Detailed capital gains tax rates and rules for Papua New Guinea in 2026.
Capital GainsPGK
Papua New Guinea does not impose a separate capital gains tax. However, gains from the disposal of assets may be treated as ordinary income if they arise from a business or trading activity. The sale of real property by a non-resident may be subject to withholding tax. Mining and petroleum companies may face special rules on the disposal of project assets. In general, gains from the sale of shares or investments that are not part of a trading business are not subject to income tax.
Standard Rate
0%
Exemptions
- No general capital gains tax in PNG
- Gains on disposal of certain assets may be taxable as ordinary income if considered trading income
How Papua New Guinea Capital Gains compares
Papua New Guinea’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%.
Papua New Guinea
0%
Oceania average
4.3%
Global average
13.8%
