PG Goods and services tax (GST) Rates Papua New Guinea — Goods and services tax (GST)

General VAT Rate Other Rates Local Currency
10% 0% Kina (PGK)

Papua New Guinea's general VAT rate is 10%, with other rates including 0% that can apply to certain transactions. The Goods and services tax (GST) is administered by the Internal Revenue Commission (IRC) (http://www.irc.gov.pg) in Port Moresby.

Papua New Guinea is a member of the Asia-Pacific Economic Cooperation (APEC) trading bloc, which may affect international VAT collection and regulations.

Papua New Guinea's consumption tax is called the Goods and services tax (GST), which was introduced in January 2004.


Papua New Guinea GST rates for 2017

Standard
10%
Other
0% and exempt

Papua New Guinea GST number format

Businesses in Papua New Guinea that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Internal Revenue Commission (IRC), and will follow a certain format. The GST number format is VT999999; GS999999.

GST return period

Generally monthly; periods of up to 6 months if annual taxable supplies less than PGK625,000 subject to approval by the IRC


Papua New Guinea Goods and services tax (GST) Thresholds

These are the revenue thresholds at which businesses in Papua New Guinea are required to start collecting and remitting tax.

Registration
PGK250,000
Recovery of GST by non-registered businesses

No


Papua New Guinea VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Papua New Guinea VAT refund program, more info can be obtained from the Internal Revenue Commission (IRC).


PG Goods and services tax (GST) Rates Papua New Guinea Tax Sources & Citations

  • EN: Papua New Guinea Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Papua New Guinea's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Papua New Guinea tax information on this page is incorrect or out of date.
Citations:
  1. Papua New Guinea Internal Revenue Commission (IRC) (http://www.irc.gov.pg)
  2. Ernst & Young global VAT tax study, Papua New Guinea (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/pg-papua-new-guinea