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Papua New Guinea Tax Information

10% GST

GST is 10% standard. Registration required above PGK 250,000 turnover. TIN mandatory for businesses.

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in Papua New Guinea

TIN number
GST registration
Client TIN
Invoice number
GST (10%)
Total in PGK

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

Cash14 days30 daysCOD

Payment Methods in Papua New Guinea

Bank TransferBSPWestpacANZCredit CardCash

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer invoices in Papua New Guinea?

Papua New Guinea has 10% GST. GST is 10% standard. Registration required above PGK 250,000 turnover. TIN mandatory for businesses.

What payment methods are common for freelancers in Papua New Guinea?

Common payment methods in Papua New Guinea include: Bank Transfer, BSP, Westpac, ANZ, Credit Card, Cash. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Papua New Guinea?

Your invoice should include: TIN number, GST registration, Client TIN, Invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What is PNG's GST rate?

Papua New Guinea applies 10% GST on most goods and services. Exports are zero-rated. Some essential items like medicine and education may be exempt or zero-rated.