Kiribati

Micronesia · KI · 1 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Kiribati?

You must be present in Kiribati for 183 days to establish tax residency.

Does Kiribati have a worldwide tax system?

Yes, Kiribati operates a worldwide tax system.

Does Kiribati have a tax treaty with my country?

Kiribati has 1 tax treaty.

What makes you a tax resident — and how hard it is to stop being one.

• having a permanent home available in Kiribati at any time during the tax year
• physical presence in Kiribati for periods adding up to 183 days or more in any 12‑month period beginning or ending in the tax year
• being a citizen of Kiribati who is a consular, diplomatic, or similar official of the Republic of Kiribati posted overseas

Tax residency generally ends by no longer having a permanent home in Kiribati and staying under the 183‑day presence test, but Kiribati citizens serving abroad as consular or similar officials remain tax resident, which can complicate cleanly exiting the system for that group.

Source: Tarawa Tax Office / Ministry of Finance and Economic Development (via summary of Income Tax Act 2023 rules)

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.