Papua New Guinea-Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

None.

Payroll considerations

Are there special payroll considerations for short-term assignments?

None.

Taxable income

What income will be taxed during short-term assignments?

All of the income earned in Papua New Guinea will be taxable. If the person is a resident foreign income is also taxed in Papua New Guinea. A credit is available for foreign taxes paid.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Papua New Guinea?

None.

© 2016 KPMG, a Papua New Guinea partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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