NZ · OceaniaPG · Oceania
New Zealand vs Papua New Guinea: tax rates compared
Papua New Guinea has an income tax rate of 42%, 3pp above New Zealand's 39%. The 200-country average is 28%: both sit above it. New Zealand's figure is dated 2025-01-01 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 | NZ | PG | Difference |
|---|---|---|---|
| Income Tax | 39% | 42% | PG +3 pp |
| Corporate Tax | 28% | 30% | PG +2 pp |
| VAT | 15% | 10% | NZ +5 pplargest gap |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Papua New Guinea | 42% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | −3 pp | Papua New Guinea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 28% | 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 | −2 pp | Papua New Guinea higher |
Papua New Guinea has a corporate tax rate of 30%, 2pp above New Zealand's 28%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Papua New Guinea | 10% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | +5 pp | New Zealand higher |
New Zealand has a VAT rate of 15%, 5pp above Papua New Guinea's 10%. The 181-country average is 15%: New Zealand matches the world average, Papua New Guinea sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| 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 |
New Zealand and Papua New Guinea share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| 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 |
New Zealand and Papua New Guinea share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.