Papua New Guinea GST Calculator

Calculate GST in Papua New Guinea using the standard 10% rate. Use the calculator to find GST-inclusive and GST-exclusive prices or determine how much GST is included in a price.

What is the GST rate in Papua New Guinea?

The standard Goods and Services Tax rate in Papua New Guinea is 10%. It generally applies to taxable goods and services supplied in Papua New Guinea and to goods imported into the country.

Some supplies are exempt from GST or zero-rated. The GST treatment therefore depends on the type of goods or services being supplied.

GST exemptions in Papua New Guinea

Most taxable goods and services in Papua New Guinea are subject to the standard 10% GST rate. However, some supplies are exempt from GST, while others are taxable at 0%.

Examples of exempt supplies may include:

• Certain financial services
• Certain fine metals
• Medical services
• Educational services
• Public transport and taxi services
• Newspapers
• Certain housing or motor vehicles supplied by employers to employees
• Other supplies specifically exempted under the GST legislation or by notice in the National Gazette

A business generally cannot claim an input tax credit for GST paid on purchases associated with exempt supplies.

Zero-rated supplies are treated differently. GST is charged at 0%, but qualifying registered businesses may generally claim input tax credits associated with those supplies.

Temporary zero rating for essential goods

Selected essential household products are temporarily zero-rated in Papua New Guinea during 2026. These include rice, flour, tinned fish, tinned meat, chicken, biscuits, noodles, tea, coffee, cooking oil, soap, sanitary products and baby diapers.

The 2026 National Budget extended this temporary measure from 1 July 2026 until 31 December 2026. Unless the government extends it again, these products may return to their ordinary GST treatment after that date.

Because exemptions and temporary zero-rating measures can change, businesses should verify the treatment of a particular supply with the Papua New Guinea Internal Revenue Commission.

Papua New Guinea GST history

Goods and Services Tax was introduced in Papua New Guinea on 1 January 2004 under the Goods and Services Tax Act 2003. It replaced the former value added tax system.

The standard GST rate has remained at 10%. However, the treatment of particular goods and services may change through amendments, exemptions and temporary zero-rating measures.

GST registration in Papua New Guinea

Businesses generally need to register for GST when their annual turnover reaches the applicable registration threshold. Guidance published by the Papua New Guinea Internal Revenue Commission identifies the threshold as K250,000.

Registration obligations can depend on the business’s turnover, activities and the nature of its supplies. Registered businesses generally charge GST on taxable sales, claim eligible input tax credits and submit GST returns to the Internal Revenue Commission.

Businesses approaching the threshold should confirm the current registration rules directly with the Papua New Guinea Internal Revenue Commission before deciding whether registration is required.

How to calculate Papua New Guinea GST manually

• To calculate the GST amount, multiply the GST-exclusive value by 0.10.

PGK 150.00 is GST-exclusive value

PGK 150.00 * 0.10 = PGK 15.00 GST amount

• To get the GST-inclusive amount, multiply the GST-exclusive value by 1.1.

PGK 150.00 is GST-exclusive value

PGK 150.00 * 1.10 = PGK 165.00 GST-inclusive amount

• To find the GST included in a GST-inclusive amount, divide the GST-inclusive amount by 11.

PGK 110.00 is GST-inclusive value

PGK 110.00 / 11.00 = PGK 10.00 GST value

• To find the GST-exclusive amount from a GST-inclusive price, divide the GST-inclusive price by 1.1.

PGK 330.00 is GST-inclusive value

PGK 330.00 / 1.1 = PGK 300.00

Data source: https://static.irc.gov.pg/