Latitax

Not a Latitax destination

Palau

Recently reformed its tax system (a reported 10% goods and services tax and 12% business profits tax) and runs a digital residency ID that confers no tax residence; no UK treaty and figures unconfirmed.

Income tax, top rate

Unverified

Unconfirmed

Personal income tax was restructured in the 2022-23 tax reform; current rates not confirmed.

Source: No primary source read for Palau rates; best readings only · checked 2026-09-29

Corporate

Unverified

12% (unconfirmed)

Reported business profits tax introduced by the 2022-23 reform; unconfirmed.

Source: No primary source read for Palau rates; best readings only · checked 2026-09-29

VAT

Unverified

10% PGST (unconfirmed)

Reported Palau Goods and Services Tax from 2023; unconfirmed.

Source: No primary source read for Palau rates; best readings only · checked 2026-09-29

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  1. s1No primary source read for Palau rates; best readings onlysecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29