Papua New Guinea · GST Invoice Guide
If you are a tradesperson or contractor in Papua New Guinea, your invoices need to meet IRC (Internal Revenue Commission) requirements. This guide covers PNG GST invoicing — what to include, the correct GST rate of 10%, and how to generate compliant invoices quickly.
Updated May 2026 · Based on current IRC rules · GST at 10%
A valid PNG GST invoice needs: the words "Tax Invoice", your business name and TIN, the date and a unique invoice number, your client's name and address, a description of work, the GST amount (10%), and the total payable in PGK.
Free calculator · PNG GST 10%
Add or remove 10% GST, and check if you need to register. Amounts in PGK.
| Before GST | K0.00 |
| GST (10%) | K0.00 |
| Total | K0.00 |
You must register with the IRC once your taxable sales go over K250,000 a year. Type your sales to check.
Got the numbers? Snap your job notes and get a proper PNG tax invoice, GST worked out for you.
Make the invoice: $1Rates and threshold checked October 2026 against the IRC. A guide, not tax advice.
Papua New Guinea's Goods and Services Tax (GST) is administered by the Internal Revenue Commission (IRC) . The standard GST rate is 10% , and it applies to most goods and services — including construction, trade services, labour, and materials.
Businesses and contractors with annual taxable turnover exceeding PGK 250,000 are required to register for GST and charge it on their supplies. Some items are zero-rated or exempt — if you're unsure whether your services qualify, consult a PNG-registered tax agent or IRC directly.
If you're not GST registered, do not put a TIN or GST line on your invoice. Charging GST when you're not registered is an offence under IRC rules.
IRC requires a set of fields on every GST invoice. Here's the full checklist:
Here's a complete GST-compliant invoice for a PNG contractor job:
| Description | Qty | Rate | Total |
|---|---|---|---|
| Timber decking install — Champion Parade, Port Moresby | 16 hrs | $45/hr | $720.00 |
| Treated hardwood decking boards | 1 | $1,180.00 | $1,180.00 |
| Fixings, sealant & sundries | 1 | $160.00 | $160.00 |
Snap a photo of your job notes, or just say them out loud. TradieNotes builds a PNG GST invoice like this, 10% GST in kina, within seconds. You see the full preview before you pay a cent.
Try it free with your own job →The maths
PNG GST is 10%. Here's the maths for a typical contractor job:
To add GST: multiply your subtotal by 1.10 . To extract GST from a GST-inclusive total: divide by 1.10 , then subtract. TradieNotes does all of this automatically and shows the GST line clearly.
You must register for GST in Papua New Guinea if your annual taxable turnover exceeds PGK 250,000 . Once registered, you must charge GST on all taxable supplies, file GST returns with IRC, and issue GST-compliant invoices to your clients.
Even below the threshold you can register voluntarily — this can be worthwhile if your clients are GST-registered businesses who can claim input credits.
Over PGK 250,000 turnover, registration is mandatory. Under it, weigh up whether your clients benefit from claiming GST back before registering voluntarily.
Snap a photo of your job notes or speak them aloud — the AI extracts your labour hours, materials, and costs, then builds a professional invoice with GST at 10% clearly shown.
Your TIN, business name, and client details are all included, and the currency is set to PGK automatically when you access the app from the PNG page. The PDF is emailed to you and your client within seconds for just $1 NZD .
IRC requires you to keep GST records and issued invoices. Digital records are fine — PDFs saved in your email or in TradieNotes count.
Every invoice you create in TradieNotes is saved to your account as a valid digital record. No need to print and file paper copies.
The standard GST rate in Papua New Guinea remains 10% for 2026, unchanged from previous years. The Internal Revenue Commission (IRC) has confirmed the PGK 250,000 registration threshold also remains in place for the 2026 tax year. PNG's GST rate of 10% is lower than most Pacific neighbours — Fiji, Samoa and New Zealand all charge 15% — making it important to confirm you are applying the correct rate on every invoice.
Contractors working on mining, construction, and resource sector projects in Port Moresby, Lae, and throughout PNG should note that GST applies to all services billed to commercial operators. The IRC requires that GST invoices clearly show the supplier's TIN, the GST amount as a separate line item at 10%, and the total amount payable in PGK.
The mandatory GST registration threshold in Papua New Guinea is PGK 250,000 in annual taxable turnover. This threshold has remained stable and the IRC has not signalled any changes for the 2026 tax year. Once you exceed this threshold you must register with IRC, charge GST at 10% on all taxable supplies, and file regular GST returns.
| PNG GST 2026 | Detail |
|---|---|
| GST rate | 10% — unchanged for 2026 |
| Registration threshold | PGK 250,000 annual taxable turnover |
| Tax authority | Internal Revenue Commission (IRC) |
| Currency | Papua New Guinea Kina (PGK) |
| IRC contact | +675 322 6600 · irc.gov.pg |
PGK 250,000 annual taxable turnover — mandatory registration above this. GST rate: 10%. Administered by IRC. Returns filed monthly or quarterly depending on turnover level.
Common questions
Free preview · Only pay $1 NZD if you use it · IRC compliant · GST 10% · PGK
This guide is general information for PNG contractors and reflects current IRC rules. It is not legal or tax advice. For advice specific to your situation, consult a PNG-registered tax agent or visit irc.gov.pg .
