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Kiribati
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
54.96 / 100
Global rank
#194
Corporate tax
35%
Personal tax
35%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.6 / 10
- Affordability Index6.5 / 10
- Entry Ease Index5.1 / 10
- Tax Freedom Index4.8 / 10
- WiFi Index4.5 / 10
- Admin Ease Index4.3 / 10
- Healthcare Index5.2 / 10
- City Comfort Index5.7 / 10
- WeatherComfort Index5.7 / 10
- Banking Index3.8 / 10
- GeoStability Index8.3 / 10
- Justice & Order Index6.3 / 10
- Quality of Life Index5.3 / 10
- Open Society Index6.2 / 10
- Flight Index1.8 / 10
- Environmental Quality Index7.3 / 10
- English Index5.7 / 10
- Wealth Protection Index7.1 / 10
- AI Access Index5.3 / 10
- Economic Openness Index6.6 / 10
- Market Depth Index2.7 / 10
- ClimateShield Index4.6 / 10
Country snapshot
- Capital
- South Tarawa
- Population (approx.)
- 119,000
- Area (km²)
- 811 km²
- Currency code (ISO 4217)
- AUD
- Currency name
- Australian dollar
- Main airport IATA code
- TRW
- Airport name
- Bonriki International Airport
General facts
- Minimum monthly cost
- From $1,610/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .ki
- Phone calling code
- +686
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 35%Very highWorldwide
- Marginal PIT (personal income tax)
- 35%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation under section 15(1) of the Income Tax Act 1990. Resident companies are taxed on income from all geographic sources, with non-resident companies limited to Kiribati-source income at the 30 percent standard rate. A foreign tax credit mechanism is available under section 88, and section 92 imposes a separate tax on repatriated branch profits of non-resident company branches.
Flat 35 percent headline corporate income tax under Schedule 2 of the Income Tax Act 1990. Non-resident companies are taxed at the 30 percent standard rate under section 9. A Pioneer Industries concession under section 82 and Schedule 8 grants a reduced 10 percent rate for 5 years to approved companies operating outside South Tarawa and Christmas Island (Kiritimati).
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for resident individuals under section 15(1) of the Income Tax Act 1990. Residence is determined by 183-day presence or normal place of abode in Kiribati under section 3. No personal capital gains tax, no wealth tax, no inheritance tax in Kiribati.
Progressive personal income tax up to a 35 percent top marginal rate under Schedule 1 of the Income Tax Act 1990. A personal allowance of is deductible from gross income before the bracket scale applies. Non-resident individuals are taxed at the 30 percent standard rate under section 6(2). PAYE withholding by the employer applies under section 115.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Pioneer Industries Tax Concession
AvailableStatutory corporate tax concession granted by the Internal Revenue Board to companies establishing approved pioneer industries in Kiribati, under…
You either qualify for Kiribati's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Kiribati. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Kiribati lists several residency and mobility routes across business founder routes and work (employer sponsored). Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
2 programmes listed · 2 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Investment Visa
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Visa
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Kiribati.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index8.3 / 10Very strong geostability index
- SafetyShield Index7.6 / 10Solid safety baseline
- Environmental Quality Index7.3 / 10Strong environmental quality index
Weakest dimensions
- Flight Index1.8 / 10
- Market Depth Index2.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Kiribati with…
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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