Home General Information Direct Taxes Indirect Taxes Contact Us Links Downloading Reports  will require Acrobat  Reader. (click below)	DIRECT TAXES - Taxation of Individuals (click on heading below then click again) Liability of Individuals Determination of Income Tax Rates for Individuals Dependant Rebate Non resident tax rates Payment of tax Credits allowed Special tax treatment of certain payments Employee Allowances and Benefits Dependant Rebate A dependant is a person who is wholly maintained by the taxpayer; where the dependant has income, it must not exceed K1040 per year. Given these preconditions the following qualify as dependants:
		(i) a spouse
		(ii) a child under 16 years of age (need not be the taxpayer's own (natural child);
		(iii) a student child receiving full time education and aged 16 - 24;
		(iv) an invalid relative
		(v) a parent of the taxpayer or spouse (if resident)
	A maximum of 4 dependants may be claimed. Dependant rebate is available only to resident taxpayers and is calculated as 15% of tax for the first dependant (maximum K450) and 10% (or maximum of K300), for each additional one. View and Print Taxation of Individuals (Tax of Individuals.PDF 15KB)

Home | General Information | Direct taxes | Indirect taxes | Contact Us | Links

© 2002 - 2003 Internal Revenue Commission PO Box 777 Port Moresby, NCD Papua New Giinea Phone: +675 322 6600 | Fax: +675 321 4249 email: info@irc.gov.pg

Daltron Electronics Limited. P.O Box 2058 Boroko NCD Phone: +675 325 7477 | Fax: +675 325 1820