Solomon Islands
Melanesia · SB · 1 treaties
What are the main tax rates in the Solomon Islands?
The top personal income tax rate is 40%. The corporate tax rate is 30%, and the standard VAT is 10%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 40% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in the Solomon Islands?
- Tax residency in the Solomon Islands is established after 183 days.
- Does the Solomon Islands have a worldwide tax system?
- Yes, the Solomon Islands operates a worldwide tax system.
- What is the dividend withholding tax rate?
- The dividend withholding tax rate in the Solomon Islands is 15%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in the tax year
Official guidance indicates tax residency is based on physical presence, so leaving and staying under the day-count test should end residency. No official guidance in the provided results shows a citizenship, domicile, or multi-year tail rule for individuals.
Source: Inland Revenue Division, Solomon Islands
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |