Country tax profile · 2026
Palau corporate tax
How Palau taxes corporate
The standard corporate profits tax in Palau is 12%. No conventional net income corporate tax. Businesses pay a 4% Gross Revenue Tax, or the 10% Palau Goods and Services Tax for PGST registered persons since 2023. Source: the Palau Bureau of Revenue and Taxation.
Compiled by MyNomadWorld for Palau and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Palau's corporate tax compares
Palau's corporate tax of 12% is the 154th highest of the 180 countries we track, against a global average of 21.2% and a Oceania average of 20.3%.
Countries with a similar corporate tax
Macau (12%) · Moldova (12%) · Ireland (12.5%) · Liechtenstein (12.5%) · Andorra (10%) · Bulgaria (10%)
Who is a tax resident of Palau?
Wages and Salary Tax applies to wages earned in Palau regardless of residence, on a territorial basis. Foreign source and investment income is not taxed.
Related Palau taxes
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What is the corporate tax rate in Palau?
The standard corporate profits tax in Palau is 12%. No conventional net income corporate tax. Businesses pay a 4% Gross Revenue Tax, or the 10% Palau Goods and Services Tax for PGST registered persons since 2023. Source: the Palau Bureau of Revenue and Taxation.