Flat rate
10.0%
Duration
5 years
Prior non-residency
—
required before applying
Standard top income tax
30.0%
Kiribati, without the regime
Overview
- Regime
- Pioneer industry incentive
- Country
- Kiribati
- Type
- Flat rate
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Approved new or expanding businesses may receive a reduced corporate tax rate for up to five years, subject to Internal Revenue Board approval and location rules.
View source Income Tax Act pioneer industries (section 82); IMF 2023 Article IV