Papua New Guinea Salary Calculator 2026 - SWT
Free Papua New Guinea salary calculator (2026): estimate take-home pay for employees and the self-employed. Salary or Wages Tax 30-42% with the PGK 20,000/year tax-free threshold, plus superannuation. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Papua New Guinea (2026)
Educational model - not an IRC assessment, not a tax return, not tax advice. Currency PGK (Kina, K).
Employee (Salary or Wages Tax + superannuation)
- Salary or Wages Tax (SWT) resident progressive annual scale (2026, tax-free threshold maintained at PGK 20,000): 0% up to 20,000; 30% to 33,000; 35% to 70,000; 40% to 250,000; 42% above 250,000.
- SWT is on gross salary - the employee superannuation contribution is not deductible. SWT is a final fortnightly tax; this calculator annualises and divides by 12 for the monthly figure.
- Superannuation: employee 6% (after-tax) + employer 8.4% (pre-tax) of gross basic salary; mandatory for employers with 15 or more employees; no salary cap.
- Out of scope: dependant rebates (default: none declared; for salary earners they are built into the IRC tables) and fringe-benefit valuation under the Income Tax Act 2025.
Sources: PNG Internal Revenue Commission (IRC), PwC - Papua New Guinea individual taxes.
Self-employed (sole trader)
- Self-employed individuals are taxed at the same resident progressive rates on net business income (0% to 20,000; 30% to 33,000; 35% to 70,000; 40% to 250,000; 42% above), via provisional tax. Superannuation is voluntary.
- Out of scope: the Small Business Tax (SME) regime - 2% of turnover for turnover PGK 50,000-250,000, or a flat PGK 400/year below PGK 50,000 (a separate election).