🇸🇧 Solomon Islands Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇸🇧 Solomon Islands SB / SLB #139

Nomad Score 38.0

Cities 5

Region Malay Archipelago, Islands, Oceania, Oceania, Melanesia, Least Developed Countries

Currency SBD

🇸🇧 SOLOMON ISLANDS TAX PROFILE

Data year: 2025

Tax System Worldwide

Top PIT Rate 40.0%

Corporate Tax Rate 30.0%

GST 10.0%

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 3

Tax Authority: Inland Revenue Division

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31