- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
KI
Kiribati
Micronesia
AUD
KI · KIR · #171 · 5 cities
Nomad score
36/100
Compare
Top income tax
30.0%
Worldwide system
Corporate tax
35.0%
VAT
12.5%
standard rate
Tax residency
183 days
3 tax treaties
Kiribati tax profile
Data year: 2026
- Tax system
- Worldwide Kiribati uses the Australian dollar. Residents are taxed on worldwide income under the Income Tax Act 2023; non-residents are taxed on Kiribati-source income. Resident individuals pay progressive tax with a nil band on the first AUD 5,000 of chargeable income and a top marginal rate of 30% above AUD 30,000. Non-resident individuals pay the standard rate of 30% on chargeable income. Companies pay progressive corporate income tax with a top marginal rate of 35% on chargeable income above AUD 50,000. Value added tax is charged at 12.5% on taxable supplies. Fishing licence and resource revenue remain important budget items alongside domestic taxes.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 35.0%
- VAT
- 12.5%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- 30.0%
- Interest withholding
- 30.0%
- Royalty withholding
- 30.0%
- Treaty count
- 3
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| AUD 0 | AUD 25,000 | 20.0% |
| AUD 25,001 | AUD 50,000 | 30.0% |
| AUD 50,001 | and above | 35.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| AUD 0 | AUD 5,000 | 0.0% |
| AUD 5,001 | AUD 15,000 | 20.0% |
| AUD 15,001 | AUD 30,000 | 25.0% |
| AUD 30,001 | and above | 30.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Pioneer industry incentive Approved new or expanding businesses may receive a reduced corporate tax rate fo... | 10.0% | 5yr | Active |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Under the Income Tax Act 2023, an individual is resident if they have a permanent home available in Kiribati, are physically present in Kiribati for more than 183 days in any 12-month period beginning or ending in the tax year, or are a Kiribati citizen posted overseas as a diplomatic or consular official. Companies are resident if incorporated or registered in Kiribati or managed and controlled there.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Kiribati Tax Division (accessed Oct 9, 2026) VAT 12.5%, PAYE and withholding due 21 days after month-end, income tax forms
- Individual income tax return and instructions 2023 (accessed Oct 9, 2026) Resident PIT tables, non-resident 30% standard rate, residency tests under Income Tax Act 2023
- Company tax return and instructions 2023 (accessed Oct 9, 2026) Progressive CIT 20% / 30% / 35%, associated-company averaging, repatriated profits tax
- International withholding tax fact sheet (accessed Oct 9, 2026) 30% WHT on dividends, interest, royalties and similar payments to non-residents
- MFED customs VAT example (March 2026) (accessed Oct 9, 2026) Headline VAT rate 12.5% on imports
- Australia income tax treaty list (accessed Oct 9, 2026) Australia–Kiribati DTA in force from 28 June 1991
- UK Kiribati tax treaties (accessed Oct 9, 2026) 1950 UK arrangement as amended, in force for Kiribati
- Taiwan–Kiribati income tax agreement (accessed Oct 9, 2026) Signed 2014, in force 23 June 2014
Change history
-
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).
-
- Income tax brackets updated
Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (tax.gov.ki) (mfed.gov.ki).