OCDE - Revenue Statistics in Asia and the Pacific 2026 Papua New Guinea

Revenue Statistics in Asia and the Pacific 2026: Papua New GuineaTax-to-GDP ratio OECD classification of taxes and interpretative guide Tax-to-GDP ratio over time Revenue Statistics in Asia and the Pacific 2026 ─ Papua New Guinea Tax-to-GDP ratio compared to other Asian and Pacific economies and regional averages, 2024 Papua New Guinea's tax-to-GDP ratio was 15.5% in 2024, below the Asia-Pacific average of 19.7% by 4.1 percentage points. It was also below the OECD average (34.1%) by 18.5 percentage points. Data for 2023 are shown for Australia, Japan and Africa average as 2024 data are not available. LAC refers to the average for Latin America and the Caribbean.

Note by the ADB: The ADB recognises “Hong Kong (China)” as “Hong Kong, China" and “Kyrgyzstan” as “Kyrgyz Republic”. LAC refers to the average for Latin America and the Caribbean.

The tax-to-GDP ratio in Papua New Guinea decreased by 0.4 percentage points from 15.9% in 2023 to 15.5% in 2024. From 2007 to 2024, the tax-to-GDP ratio in Papua New Guinea decreased by 5.3 percentage points from 20.8% to 15.5%. The highest tax-to-GDP ratio in this period was 20.8% in 2007, and the lowest 11.9% in 2020. Figures in the graph and text may be different due to rounding. In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. Regional averages (OECD, LAC, Africa) refer to the 2026 edition of Revenue Statistics in Latin America and the Caribbean, and to the 2025 editions of Revenue Statistics (OECD) and Revenue Statistics in

Africa.

High: 20.8

Low: 11.9

15.5 0 5 10 15 20 25 30 35 40 45 Range of Asia-Pacific economies Asia-Pacific average Papua New Guinea% 34.1 33.7 32.9 31.1 30.5 29.9 29.5 28.5 26.3 25.3 25.0 24.0 24.0 22.9 22.7 22.0 21.9 21.7 19.5 18.2 18.1 17.8 17.5 17.2 17.1 16.1 #N/A 15.5 15.1 15.1 13.4 13.3 13.2 13.0 12.7 12.5 12.5 12.3 11.8 10.0 6.7 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A 15.5 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A Asia-Pacific average, 19.7 0 5 10 15 20 25 30 35 40 % Revenue Statistics in Asia and the Pacific 2026: Papua New Guinea © OECD 2026Tax structures Tax structure compared to the regional averages Other taxes correspond to the residual category and include income taxes unallocable to PIT or CIT, payroll taxes, property taxes, and other miscellaneous taxes. Data for 2023 are used for the Africa average and OECD average as 2024 data are not available.

11 728 % of GDP 4 150 7 578 .. .. 5 878 3 599 3 078 2 257 21 74 17 627 18 447 + 636 .. In this country note, “other taxes” is calculated as total tax minus taxes on income, profits and capital gains, social security contributions and taxes on goods and services. It includes taxes on payroll and workforce, taxes on property and other taxes (as defined in the OECD Interpretative Guide). Tax revenue includes net receipts for all levels of government; figures in the table and text may not sum to the total indicated due to rounding. + 131 + 53 + 820 + 487 + 68 + 577 + 247 + 389 12 364

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2 834 Tax structure refers to the share of each tax in total tax revenues. The highest share of tax revenues in Papua New Guinea in 2024 was derived from corporate income tax (43.2%). The second-highest share of tax revenues in 2024 was derived from personal income tax (23.8%). 24 10 16 18 24 12 17 21 20 43 25 16 7 8 20 29 27 27 17 11 20 25 23 16 8 8 3 4 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% OECD LAC Africa Asia-Pacific Papua New Guinea Personal income tax Corporate income tax Social security contributions Value added taxes / Goods and services tax Other taxes on goods and services Other taxes Revenue Statistics in Asia and the Pacific 2026: Papua New Guinea © OECD 2026© OECD 2026 Attribution 4.0 International (CC BY 4.0) (https://creativecommons.org/licenses/by/4.0/) Revenue Statistics in Asia and the Pacific 2026 is published with financial support from the governments of Canada, Ireland, Japan, Luxembourg, the

Publishing, Paris, https://doi.org/10.1787/065aa566-en Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement. Revenue Statistics in Asia and the Pacific 2026: Papua New Guinea © OECD 2026

Tax structure compared to the regional averages Other taxes correspond to the residual category and include income taxes unallocable to PIT or CIT, payroll taxes, property taxes, and other miscellaneous taxes. Data for 2023 are used for the Africa average and OECD average as 2024 data are not available. 2023 2024  Taxes on income, profits and capital gains 10.60 10.42 - 0.18 of which Personal income, profits and gains 3.75 3.70 - 0.05 Corporate income, profits and gains 6.85 6.70 - 0.15 Social security contributions .. .. .. Taxes on goods and services 5.31 5.06 - 0.25 of which Value added taxes / Goods and services tax 3.25 2.59 - 0.66 Taxes on specific goods and services 2.04 2.39 + 0.35 of which Excises 1.11 1.44 + 0.34 Customs and import duties 0.36 0.40 + 0.03 Other taxes 0.02 0.06 + 0.04

TOTAL 15.93 15.54 - 0.39

For further information, please see: Revenue Statistics in Asia and the Pacific 2026 Tax revenues in local currency Tax structure in Papua New GuineaSummary of the tax structure in Papua New Guinea 403 1 224 4 397 7 967 6 009 1 711 471 Papua New Guinean Kina, Millions 2023 2024  11 728 % of GDP 4 150 7 578 .. .. 5 878 3 599 3 078 2 257 21 74 17 627 18 447 + 636 ..

Attribution 4.0 International (CC BY 4.0) (https://creativecommons.org/licenses/by/4.0/) Revenue Statistics in Asia and the Pacific 2026 is published with financial support from the governments of Canada, Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden and Switzerland. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall b e one. This work is made available under the Creative Commons Attribution 4.0 Inte rnational licence. By using this work, you accept to be bound by the terms of th is licence Attribution – you must cite the work. Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered va lid. Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The full book is available in English: OECD (2026), Revenue Statistics in Asia and the Pacific 2026, Taxing informal and hard-to-tax sectors, OECD Publishing, Paris, https://doi.org/10.1787/065aa566-en Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement.