Independent Pacific island nation, one of the most geographically dispersed countries in the world.
30% (per Bloomberg Tax, cited via Tax Foundation's sourced compilation).
Progressive, 0% to a 35% top rate, with an AUD 18,000 annual tax-free threshold, per an investment/tax guide source; a Pay As You Earn (PAYE) system withholds tax from employees, and a separate personal allowance (AUD 5,000 for 2025) further reduces taxable income. This bracket-level figure was not independently corroborated by a second source this session and should be treated with appropriate caution pending further confirmation, but is presented here rather than withheld, since it is specific and internally consistent rather than a vague estimate.
20% standard rate. Kiribati's own tax authority (Kiribati Tax, tax.gov.ki) confirms an active, currently-administered VAT regime - the government site publishes current VAT return forms, registration guidance, and exempt/zero-rated supply lists (dated as recently as 2025). This directly disproves a lower-quality source's claim that Kiribati has "no VAT or GST system" at all; that claim is not relied on here. The specific 20% rate figure comes from a VAT-rate aggregator rather than being read directly off the government site's own rate schedule, so it is treated as well-supported but not fully primary-sourced.
A company is resident in Kiribati if it is incorporated there, or if its central management and control are exercised within Kiribati. Resident companies are taxed on worldwide income; non-resident companies are taxed only on Kiribati-source income, with withholding under Sections 90, 117, and 121 of the Income Tax Act applying to payments to non-residents for services, interest, royalties, and other Kiribati-source income (30% rate confirmed per a Ministry of Finance and Economic Development fact sheet). For individuals, secondary sources describe a 183-day physical-presence style test, but this was not confirmed against the Income Tax Act itself or an official Kiribati Tax Office source this session - treat the exact individual test as needing direct confirmation with the Kiribati Tax Office.
No Controlled Foreign Company regime was identified, including after checking Kiribati's own tax authority website (tax.gov.ki) directly, which does not publish CFC-specific guidance among its available forms and guidance materials. Given Kiribati's small economy and administratively simple tax system (VAT, PAYE withholding, and business income tax are the core regimes actively administered), this is consistent with CFC rules simply not existing rather than existing-but-undocumented, though that inference is not the same as a primary-source confirmation of absence.
No statutory debt-to-equity ratio or interest-limitation rule was identified, including after checking Kiribati's own tax authority website directly. As with CFC rules above, this is consistent with the jurisdiction's generally simple tax administration rather than a documented absence.
No domestic FBAR/Form 8938-equivalent requiring Kiribati residents to self-report their own foreign accounts was identified in available sources. Institutional-level FATCA/CRS participation status was not independently confirmed this session. Separately and independently of Kiribati law, US citizens and Green Card holders with Kiribati accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Kiribati's own domestic requirements.
Very limited: multiple sources describe Kiribati's double tax agreement network as narrow, without a specific verified count of in-force treaties located this session despite checking Kiribati's own tax authority website directly. Rather than repeat an unconfirmed number, this is flagged as genuinely minimal based on the weight of available evidence and the jurisdiction's small, aid- and fisheries-dependent economy.