- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
Top income tax
40.0%
Worldwide system
Corporate tax
30.0%
Goods tax
10.0%
standard rate
Tax residency
—
2 tax treaties
Solomon Islands tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide income taxation for residents. Employment, business, property and investment income are generally included in taxable income at progressive individual rates or flat company rates. Ministerial investment incentives and mining exemptions can reduce or defer tax for qualifying projects.
- Top PIT rate
- 40.0%
- Corporate tax rate
- 30.0%
- Goods tax
- 10.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 30.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 2
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| SBD 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SBD 0 | SBD 30,080 | 0.0% |
| SBD 30,081 | SBD 45,080 | 11.0% |
| SBD 45,081 | SBD 60,080 | 23.0% |
| SBD 60,081 | SBD 90,080 | 35.0% |
| SBD 90,081 | and above | 40.0% |
Tax residency
- Residency rules
- An individual is resident if they reside in Solomon Islands (apart from temporary absences the Commissioner accepts), are present for more than six months in aggregate in the year, intend to reside for more than six months, or are present under an employment contract of at least six months mainly exercised in Solomon Islands (the Commissioner may treat short or irregular contracts as non-resident). Companies and other bodies are resident if incorporated in Solomon Islands or, if foreign, carry on business with central management and control in Solomon Islands. Residents are taxable on worldwide income; non-residents pay tax on Solomon Islands–source income.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- IRD — Income tax (accessed Oct 9, 2026) PIT bands, SBD 30,080 exemption, resident CIT 30%, non-resident CIT 35%, residency summary
- IRD — Withholding tax (accessed Oct 9, 2026) Non-resident dividends 30%, interest and royalties 15%; wider schedular WHT list
- IRD — Goods tax (accessed Oct 9, 2026) 10% on locally manufactured goods, 15% on imported goods at wholesale
- IRD — Income Tax Act [Cap. 123] consolidation (accessed Oct 9, 2026) Residency definition, withholding schedules, continuation of double-tax agreements
- Solomon Islands Business Registry — tax rates (accessed Oct 9, 2026) Cross-check of PIT and CIT headline rates
- HMRC — Solomon Islands tax treaties (accessed Oct 9, 2026) UK–Solomon Islands double taxation arrangement in force since 1950
Change history
-
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).
-
- Brackets updated
Full refresh from IRD 2026 web guidance — brackets, WHT, goods tax, residency, `tax_authority_url`, `verified`, `data_year` 2026, `treaty_count` 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).