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Papua New Guinea
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
50.12 / 100
Global rank
=215
Corporate tax
30%
Personal tax
42%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.3 / 10
- Affordability Index6.2 / 10
- Entry Ease Index4.5 / 10
- Tax Freedom Index4.2 / 10
- WiFi Index4.1 / 10
- Admin Ease Index4.0 / 10
- Healthcare Index4.1 / 10
- City Comfort Index3.2 / 10
- WeatherComfort Index5.7 / 10
- Banking Index3.4 / 10
- GeoStability Index5.7 / 10
- Justice & Order Index4.5 / 10
- Quality of Life Index5.0 / 10
- Open Society Index5.0 / 10
- Flight Index2.6 / 10
- Environmental Quality Index7.1 / 10
- English Index5.7 / 10
- Wealth Protection Index7.2 / 10
- AI Access Index5.2 / 10
- Economic Openness Index4.5 / 10
- Market Depth Index5.2 / 10
- ClimateShield Index6.9 / 10
Country snapshot
- Capital
- Port Moresby
- Population (approx.)
- 10,900,000
- Area (km²)
- 462,840 km²
- Currency code (ISO 4217)
- PGK
- Currency name
- Papua New Guinean kina
- Main airport IATA code
- POM
- Airport name
- Jacksons International Airport
General facts
- Minimum monthly cost
- From $1,784/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .pg
- Phone calling code
- +675
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highWorldwide
- Marginal PIT (personal income tax)
- 42%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies (incorporated in PNG or under central management and control in PNG) taxed on worldwide income. Foreign tax credit available, limited to the lesser of foreign tax paid or PNG tax payable, calculated separately for business and property income pools, with no carry-forward of unused credits.
Flat 30 percent headline rate for resident companies under Income Tax Act 2025 effective 1 January 2026 (worldwide income). Non-resident companies pay 48 percent on PNG-source income. Commercial banks pay 45 percent. Resource projects (mining, petroleum, gas) bear an Additional Profits Tax with a 13 percent uplift factor for new projects post-ITA 2025.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of resident individuals. Foreign tax credit available, no carry-forward of unused credits. Small Business Tax regime for individual sole traders applies a 2 percent turnover tax under (excluding employment and professional services income), with a flat fee under .
Progressive 22 percent to 42 percent across five brackets. The 42 percent top rate applies to taxable income above (approximately USD 60,000). Tax-free threshold up to . Residents are taxed on worldwide income with a 183-day physical presence test or domicile rule.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Infrastructure Tax Credit Scheme (ITC)
AvailableAuditable tax credit scheme allowing primary production, mining, petroleum and gas companies to offset corporate income tax by funding prescribed…
Remote Area Tax Exemption for New Business (10-Year Holiday)
AvailableTen-year corporate income tax exemption granted to qualifying new business located in prescribed remote areas of Papua New Guinea.
Resources Tax Regime for Mining, Petroleum and Gas Projects
AvailableSectoral corporate tax regime applying to all mining, petroleum and gas projects in Papua New Guinea, structured around project-level ring-fencing,…
You either qualify for Papua New Guinea'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 Papua New Guinea. 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
Papua New Guinea lists several residency and mobility routes across business founder routes, work (employer sponsored), and retirement routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
9 programmes listed · 9 are marked available in our editorial review
Business founder routes
4 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Business Visa Short-Term Multiple Entry
- Available
Permanent Residence (Long-Term Resident, Business Owner or Investor Route)
- Available
Permanent Residence (Long-Term Resident, CEO of Large Company Route)
- Available
Working Resident Business Person or Investor Visa
Work (employer sponsored)
4 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Restricted Employment Visa (REV)
- Available
Short-Term Employment Visa
- Available
Working Resident Consultant or Specialist Visa
- Available
Working Resident Employment Visa (Long-Term)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Permanent Residence (Long-Term Resident, Retiree Route)
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 Papua New Guinea.
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
- Wealth Protection Index7.2 / 10Strong wealth protection index
- Environmental Quality Index7.1 / 10Strong environmental quality index
- ClimateShield Index6.9 / 10Moderate climateshield index
Weakest dimensions
- Flight Index2.6 / 10
- City Comfort Index3.2 / 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.
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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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