Papua New Guinea · IRC Tax Invoice Guide 2026
Papua New Guinea's Internal Revenue Commission (IRC) has specific requirements for tax invoices. If you're a contractor in PNG — in Port Moresby, Lae, Mount Hagen, or anywhere in the country — your invoices must meet these requirements for GST claims to be valid and for clients to process payment.
Updated June 2026 · Based on current IRC rules · GST at 10%
A valid IRC compliant tax invoice needs: "Tax Invoice" heading, your business name and TIN, invoice date and number, client name and address, description of work, GST at 10% as a separate line, and total in PGK. For invoices over PGK 1,000 include the buyer's TIN.
GST rate: 10% — unchanged for 2026. The mandatory registration threshold remains PGK 250,000 annual taxable turnover. The IRC has not announced changes for the 2026 tax year. Contact IRC: +675 322 6600 or visit irc.gov.pg.
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.
The Internal Revenue Commission (IRC) is Papua New Guinea's tax authority — equivalent to New Zealand's IRD or Australia's ATO. The IRC administers GST, income tax, and all other taxes in PNG. If you're a registered contractor in PNG, the IRC is the authority that issues your TIN, processes your GST registration, and receives your tax returns.
The IRC has offices in Port Moresby (Waigani), Lae, Mount Hagen, Kokopo, and Madang. Applications for TIN registration and GST registration can also be submitted through the IRC online portal at irc.gov.pg.
If you're not GST registered with the IRC, do not put a TIN or GST line on your invoice. Charging GST when you're not registered is an offence under PNG tax law.
The IRC requires specific fields on every GST tax invoice in PNG. Here's the complete checklist for an IRC compliant tax invoice:
Here's a complete IRC compliant tax invoice for a PNG contractor job in Port Moresby:
| Description | Qty | Rate | Total |
|---|---|---|---|
| Electrical switchboard upgrade — Waigani | 20 hrs | K85/hr | K1,700.00 |
| MCB upgrade components × 8 | 1 | K960.00 | K960.00 |
| Cable and accessories | 1 | K340.00 | K340.00 |
Snap a photo of your job notes, or just say them out loud. TradieNotes builds an IRC compliant 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%, lower than NZ and Samoa (15%) and Fiji (12.5%). Here's the maths for a typical PNG 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 calculates PNG GST at 10% automatically.
You must register for GST with the IRC if your annual taxable turnover exceeds PGK 250,000. This threshold is unchanged for 2026. Once registered you must charge GST at 10% on all taxable supplies, lodge quarterly returns, and issue IRC compliant tax invoices.
| 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 offices | Port Moresby · Lae · Mount Hagen · Kokopo · Madang |
| IRC contact | +675 322 6600 · irc.gov.pg |
A Tax Identification Number (TIN) is issued by the IRC and required before you can register for GST. Apply through the IRC online portal at irc.gov.pg or visit an IRC office in Port Moresby, Lae, or Mount Hagen. Your TIN must appear on every IRC compliant tax invoice you issue.
Snap a photo of your job notes or speak them aloud — the AI extracts your labour hours, materials, and costs, then builds an IRC compliant tax invoice with GST at 10% shown as a separate line item.
Your TIN, business name, and client details are all included. 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.
For invoices over PGK 1,000, add your client's TIN in the client details field and it will appear on the invoice automatically — keeping you fully IRC compliant for large contracts.
The IRC requires all registered businesses to keep tax records and issued invoices. Digital records are acceptable — PDFs saved to your email or cloud storage count. Every invoice you create in TradieNotes is saved to your account as a valid digital record.
The IRC can audit your GST returns and request copies of tax invoices. Having a consistent, professional invoice format makes any IRC audit straightforward. TradieNotes produces the same compliant format every time.
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.
