Kiribati flag

Kiribati Tax Guide

Oceania
Citizenship by Heritage

Corporate Tax

30%

Personal Tax

30%

Tax System

worldwide

Overall Score

43/100

Kiribati passport

Kiribati Passport

Global Location
World Map

Kiribati is located in Oceania

About Kiribati's Tax System

Kiribati, located in Oceania, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.

With a corporate tax rate of 30% and a top personal income tax rate of 30%,Kiribati has a higher tax burden compared to some alternativesin our World Tax Index with an overall score of 43/100.

Tax Information

Corporate Tax

30%

Standard corporate tax rate is 30%.

Personal Income Tax

30%

Worldwide

Top marginal rate is 30%.

Economic & Investment Climate

Tax Stability5/10

Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.

Tax Sovereignty8/10

Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.

Economic Stability3/10

A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.

Investment Health3/10

Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.

Corruption Perception4/10

Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.

Special Tax Regimes1/10

Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.

Citizenship Pathways

Citizenship by Heritage (Jus Sanguinis)

Kiribati offers citizenship through ancestry or bloodline connections.

Rule

Patrilineal Jus Sanguinis (Right of Blood)

Conditions

A person is a citizen by descent if, at the time of birth, their father is a citizen of Kiribati. Individuals with indigenous (I-Kiribati) heritage may also be able to register as citizens.

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Quick Facts
RegionOceania
Tax Systemworldwide
Corporate Tax30%
Personal Tax30%
Overall Score43/100

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