Relocation intelligence
🇵🇬 Moving to Papua New Guinea: tax, residency and cost of living
Papua New Guinea taxes the worldwide income of tax residents, with a progressive salary rate rising to 42% above PGK 250,000. There is no capital gains tax, no inheritance tax and no wealth tax. GST is 10% and corporate tax is 30%. Roughly 97% of land is held under customary title, so foreigners typically lease (up to 99 years) rather than buy freehold.
Thinking of moving to Papua New Guinea? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 42%
- Corporate tax
- 30%
- Capital gains
- 0%
- Wealth tax
- No
- Inheritance tax
- No
- Cost of living index
- 50
- Safety
- 3/10
- Internet quality
- 4/10
- Visa-free destinations
- 45
- Foreigners can own property
- No
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
Tax residents are taxed on worldwide income. The top salary rate is 42% (from PGK 250,000), effectively around 41% at income near the EUR 54,000 equivalent including 6% superannuation. No capital gains, inheritance or wealth tax. GST 10%, corporate tax 30%.
Residency and visas
Naturalisation typically takes around 8 years. Residence is usually tied to employment or investment, and applications run through an administrative process that takes time.
Property ownership
Roughly 97% of land is held as customary property by clans and communities. Foreigners do not acquire freehold but lease land, with leasehold arrangements of up to 99 years.
Cost of living and quality of life
Papua New Guinea is one of the most culturally diverse nations on earth with more than 800 languages, vast rainforest and rich coral reefs. At the same time, urban centres raise real personal-security concerns.
Passport and mobility
The Papua New Guinea passport is weak (around rank 45), with limited visa-free access. That makes it less attractive as a travel document for frequent international travellers.
Why people move to Papua New Guinea
No wealth-related taxes
There is no capital gains tax, no inheritance tax and no wealth tax, which makes the country fiscally interesting for holding and passing on capital.
Pristine nature and culture
Vast tropical rainforest, pristine coral reefs and more than 800 languages make Papua New Guinea unique for those seeking authentic nature and culture.
Honest trade-offs
- Fiscale inwoners worden belast op hun wereldinkomen, met een toploontarief tot 42% (vanaf PGK 250.000).
- Ongeveer 97% van de grond is gewoonterechtelijk bezit; buitenlanders pachten (tot 99 jaar) in plaats van in volle eigendom te kopen.
- In stedelijke centra bestaan reële zorgen over persoonlijke veiligheid.
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