GG · EuropePG · Oceania
Guernsey vs Papua New Guinea: tax rates compared
Papua New Guinea has an income tax rate of 42%, 22pp above Guernsey's 20%. The 200-country average is 28%: Guernsey sits below it, Papua New Guinea sits above it. Guernsey's figure is dated 2025-12-17 and Papua New Guinea's 2026-03-27, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GG | PG | Difference |
|---|---|---|---|
| Income Tax | 20% | 42% | PG +22 pp |
| Corporate Tax | 0% | 30% | PG +30 pplargest gap |
| VAT | 0% | 10% | PG +10 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Papua New Guinea | 42% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | −22 pp | Papua New Guinea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Papua New Guinea | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −30 pp | Papua New Guinea higher |
Papua New Guinea has a corporate tax rate of 30%, 30pp above Guernsey's 0%. The 201-country average is 22.6%: Guernsey sits below it, Papua New Guinea sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Papua New Guinea | 10% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | −10 pp | Papua New Guinea higher |
Papua New Guinea has a VAT rate of 10%, 10pp above Guernsey's 0%. The 181-country average is 15%: both sit below it. Guernsey's figure is dated 2025-12-17 and Papua New Guinea's 2026-03-27, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Papua New Guinea | 0% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Income determination) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
Guernsey and Papua New Guinea share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Guernsey's figure is dated 2025-12-17 and Papua New Guinea's 2026-03-27, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Papua New Guinea | 0% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Other taxes) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
Guernsey and Papua New Guinea share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Papua New Guinea's 2026-03-27, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.