Nomad Watch
Notifications
Loading…
View all notifications
Log in / Join free
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)
--
Social security (employer)
--
Dividend withholding
30.0%
Interest withholding
30.0%
Royalty withholding
30.0%
Treaty count
3
Tax authority: Kiribati Tax Division Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
AUD 0 AUD 25,000 20.0% $0 – $16,250
AUD 25,001 AUD 50,000 30.0% $16,251 – $32,500
AUD 50,001 and above 35.0% $32,501 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
AUD 0 AUD 5,000 0.0% $0 – $3,250
AUD 5,001 AUD 15,000 20.0% $3,251 – $9,750
AUD 15,001 AUD 30,000 25.0% $9,751 – $19,500
AUD 30,001 and above 30.0% $19,501 +
Local currency: AUD

Special regimes (1)

Special regimes
NameTypeRate/amountDurationStatus
Pioneer industry incentive Approved new or expanding businesses may receive a reduced corporate tax rate fo... Flat rate 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
Employers and other payers must file and pay monthly PAYE and withholding tax, including international withholding, within 21 days after the end of each month. VAT returns are due 15 days after the end of each quarter. The Tax Division publishes annual income tax return forms; the calendar tax year ends on 31 December.

Sources

Change history

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

    • 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, treaty_count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

Related

Continue exploring Kiribati

Free views Sign up free