Solomon Islands Personal Income Tax
Detailed personal income tax rates and rules for Solomon Islands in 2026.
The Solomon Islands uses a progressive income tax system with a tax-free threshold of SBD 15,000. Income from SBD 15,001 to SBD 30,000 is taxed at 11%, SBD 30,001 to SBD 60,000 at 23%, SBD 60,001 to SBD 90,000 at 35%, and income exceeding SBD 90,000 at 40%. Employment income is subject to PAYE withholding by employers.
| Income Range (SBD) | Tax Rate |
|---|---|
| SI$0 – SI$15K | 0% |
| SI$15K – SI$30K | 11% |
| SI$30K – SI$60K | 23% |
| SI$60K – SI$90K | 35% |
| SI$90K+ | 40% |
Filing Deadline
March 31 for individual tax returns
Residency Rule
An individual is considered a resident if they are domiciled in the Solomon Islands or are present for 183 days or more in any 12-month period. Residents are taxed on worldwide income; non-residents are taxed on Solomon Islands-sourced income only.
How Solomon Islands Income Tax compares
Solomon Islands’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Oceania’s regional average of 20.1%.
