Solomon Islands Salary Calculator 2026
Free Solomon Islands salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Solomon Islands (2026)
Educational model - not tax advice. Currency SBD. Income tax is levied under the Income Tax Act (Cap. 123) and social security through the Solomon Islands National Provident Fund (SINPF, Cap. 109).
Employee (PAYE + SINPF)
- The SINPF employee compulsory contribution is 5% of total gross monthly salary, with no ceiling and no minimum amount. It is deducted before PAYE-taxable pay.
- Income tax (PAYE) is computed on taxable income = annual gross less the 5% SINPF employee contribution less the SBD 15,080 personal exemption. The statutory rate scale on the balance after the exemption is 11% on the first 15,000, 23% on the next 15,000 (cumulative tax 1,650), 35% on the next 30,000 (cumulative tax 5,100), and 40% on the balance above 60,000 (cumulative tax 15,600). There is no separate standard deduction.
- The SINPF employer compulsory contribution is 7.5% of gross monthly salary, with no ceiling (combined employer and employee = 12.5%). It does not reduce the employee net.
- Provisional: the SBD 15,080 personal exemption is the latest confirmed dated official figure; the IRD income-tax web page references a proposed increase to SBD 30,080. If that figure is in force, every non-zero band break shifts up by SBD 15,000.
- Out of scope: part-year pro-rating of the personal exemption, non-resident company entity rates (35% / 30%), withholding tax on passive income (for example dividends), and the SINPF youSave voluntary top-up. The single resident employee is modelled for the full year.
Sources: IRD Solomon Islands - A Guide to Income Tax, IRD Solomon Islands - Income Tax, SINPF - Compulsory Contributions.
Self-employed (Sole Trader, IR21)
- Business profit (revenue minus allowable business expenses) is taxed at the same individual scale as wages: after the SBD 15,080 personal exemption, 11% on the first 15,000, 23% on the next 15,000, 35% on the next 30,000, and 40% above 60,000.
- There is no compulsory SINPF contribution for a sole trader, since compulsory contributions arise only from an employer-employee relationship. A sole trader may join the SINPF youSave voluntary scheme at a self-determined amount, modelled here as 0.
- Tax is collected via quarterly provisional tax (20 March, 20 June, 20 September, 20 December); the annual IR21 return is due 31 March. This calculator reports the full-year position.
- Out of scope: part-year pro-rating of the personal exemption, detailed depreciation schedules (5% buildings, 25% vehicles and plant on adjusted tax value), and the voluntary SINPF youSave top-up.