Papua New Guinea — Goods and services tax (GST)
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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 2023
- 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.
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.
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).
Papua New Guinea Tax Sources & Citations
- EN: Papua New Guinea Value Added Tax
- RU: НДС
- CN: 增值税
- Papua New Guinea Internal Revenue Commission (IRC) (1)
- Ernst & Young global VAT tax study, Papua New Guinea (updated 2023)
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