Perspective
25 Sep 2025
5 minute read
Income Tax Act Rewrite Tax Alerts
Papua New Guinea
These are a series of special alerts from Deloitte Papua New Guinea to provide you with updates on specific sections of the new Papua New Guinea Income Tax Act 2025.
The draft rewrite of the Income Tax Act (referred to as the new Act) contains many important implications for taxpayers to consider. We have prepared eleven alerts highlighting how the new Act may affect various aspects of a taxpayers business. These Alerts are updated to Version 17 of the draft Income Tax Act and Version 9 of the Regulations. It is expected that the new Income Tax Act will come into effect from 1 January 2026.
Please reach out to us should you require further information.
- Income Tax Act Rewrite Series - Foreign Contractors
- Income Tax Act Rewrite Series - Fixed Assets and Depreciation Changes
- Income Tax Act Rewrite Series - Withholding Tax Changes
- Income Tax Act Rewrite Series - Changes to the Taxation of Employment Income
- Income Tax Act Rewrite Series - Changes to the Taxation of Trusts
- Income Tax Act Rewrite Series - Taxation of Individuals
- Income Tax Act Rewrite Series - International Tax Changes
- Income Tax Act Rewrite Series - Allowable Deductions
- Income Tax Act Rewrite Series - Assessable Income
- Income Tax Act Rewrite Series - Capital Gains Tax (CGT)
- Income Tax Act Rewrite Series - Financial Services
