Papua New Guinea VAT / Sales Tax
Detailed vat / sales tax rates and rules for Papua New Guinea in 2026.
VAT / Sales TaxPGK
Papua New Guinea's Goods and Services Tax (GST) is levied at a flat rate of 10% on most goods and services supplied within PNG. Exports are zero-rated. Certain supplies are exempt, including financial services, residential accommodation, medical and educational services, and supplies of unprocessed food by small-scale producers. The GST was introduced in 2004 and is administered by the Internal Revenue Commission.
Standard Rate
10%
Registration Threshold
PGK 250,000 annual turnover
Reduced Rates
0% — Exported goods and services, certain medical supplies, educational materials
How Papua New Guinea VAT / Sales Tax compares
Papua New Guinea’s standard VAT / sales tax rate of 10% is the 140th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Oceania’s regional average of 7.1%.
Papua New Guinea
10%
Oceania average
7.1%
Global average
13.7%
