AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Oceania

Palau

Palau applies a wages and salary tax — there is no general personal income tax. Gross revenue tax applies to businesses.

Personal income tax

6–12%
Top marginal rate / range

Corporate tax

Gross revenue 4%
Standard rate

VAT / Sales tax

No VAT
Standard indirect tax

At a glance

  • Wages tax6–12%
  • Gross revenue taxOn businesses
Official Tax Authority Bureau of Revenue and Taxation
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Palau's official tax authority (linked above) or a qualified tax professional before making any decision.