Tax Map · Relocation rankings

Tax residency in Kiribati

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

Kiribati has no investment, citizenship-by-investment, or digital-nomad routes, so a foreign individual generally needs to qualify under standard immigration rules (work, family, etc.) under the Kiribati Immigration Act 2019, making long‑term residence difficult for a self-funded remote worker.

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.

“Under the Income Tax Act 2023, a resident in Kiribati for tax purposes includes: - A person who has a permanent home available to them in Kiribati - A person physically present in Kiribati for periods adding up to 183 days in any 12 months beginning or ending in the tax year - A person who is a citizen and consular, diplomatic, or similar official of the Republic of Kiribati posted overseas. Residents’ gross taxable income includes income derived from all sources within and outside Kiribati.” — Tarawa Tax Office / Ministry of Finance and Economic Development (via summary of Income Tax Act 2023 rules)

Estimate — confirm against the linked sources. See methodology.