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Papua New Guinea vs Netherlands
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ต๐Ÿ‡ฌ Papua New Guinea
vs
๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
22โ€“42%
42% top; resource boom affecting distribution
No change
9.32โ€“49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10%
GST 10% maintained
No change
9โ€“21%
Reduced 9% rate under review
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30%; new LNG projects fiscal terms negotiation
No change
19โ€“25.8%
Stable; Pillar Two global minimum tax applies
No change
Capital Gains Tax
Capital Gains Tax
17%
17% non-residents
No change
~38%
Box 3 new regime: actual return basis
No change
Social Security & Payroll
Social Security / Payroll
~12.5%
Superannuation fund growth; coverage limited to formal
No change
~28%
AOW/WW/WIA contributions ceiling raised
โ–ฒ +0.4pp vs 2025
State, Regional & Local Taxes

๐Ÿ‡ต๐Ÿ‡ฌ Papua New Guinea โ€” Provincial & Local Government Taxes

Papua New Guinea's 22 provinces and the National Capital District levy their own provincial income taxes on certain income types, business licence fees, and sundry local charges. The Internal Revenue Commission (IRC) administers national taxes. PNG's economy is dominated by extractive industries (LNG, gold, copper) under fiscal resource contracts. The LNG sector has transformed government revenues. Significant informal economy and subsistence agriculture outside the formal tax base. A GST at 10% applies broadly.

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands โ€” Municipal & Water Board Taxes

The Netherlands is a unitary state โ€” income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Papua New Guinea vs Netherlands: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands has a higher top income tax rate (22โ€“42% vs 9.32โ€“49.5%). ๐Ÿ‡ต๐Ÿ‡ฌ Papua New Guinea is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Netherlands has a higher consumption tax (10% vs 9โ€“21%).

๐Ÿข Corporate Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands offers a lower corporate rate (25.8% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ต๐Ÿ‡ฌ Papua New Guinea taxes investment gains at a lower rate (17% vs 38%), benefiting investors.

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