Papua New Guinea Net Salary Calculator 2026

How is net salary calculated in Papua New Guinea?

In Papua New Guinea, net salary is calculated by subtracting social security contributions (Nasfund (National Superannuation Fund)) and income tax (SWT (Salary and Wages Tax, IRC) 2024) from the annual gross salary.

SWT (Salary and Wages Tax, IRC) 2024 uses a progressive scale. Rates range from 22 % for the lowest incomes to 42 % for the highest. Only the portion of income that falls within each bracket is taxed at that rate, never the full salary.

Nasfund (National Superannuation Fund) contributions amount to approximately 6 % of gross salary, funding the pension, healthcare and other social benefits available to employees in Papua New Guinea.

This calculator uses official data from Internal Revenue Commission of PNG (irc.gov.pg) for 2026. Results are indicative; for exact calculations or specific situations (personal deductions, special regimes) consult a tax adviser or the country's tax authority.

Papua New Guinea applies rates of 22%/30%/35%/40%/42% on salary income with no personal allowance. Residents may receive a partial rebate on the first PGK 10,000 depending on circumstances. The employee contributes 6% to Nasfund (pension); the employer adds 8.4%.