Expense management module › Global expense management › Papua New Guinea
Last updated : 12.05.2026
Expense rules in Papua New Guinea.
Papua New Guinea applies GST at 10%. Pacific oil/mining country, official languages English + Tok Pisin.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
GST 10% single rate.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 10% | Deductible | Tax invoice + TIN |
| Lodging | 10% | Deductible | TIN |
| Alcohol | 10% | Limited | Excluded |
| Fuel | 10% | Deductible | Invoice |
| Transport | 10% | Deductible | Taxi/airfare |
| Gifts | 10% | Non-deductible | Cap |
Receipt
Tax invoice
TIN mandatory
SourcesPNG Internal Revenue
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesPNG Internal Revenue
3Per diem and travel allowances
Company policy. Port Moresby most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Port Moresby | PGK 120 | PGK 450 | PGK 750 |
| Lae | PGK 100 | PGK 380 | PGK 650 |
| Mt Hagen | PGK 90 | PGK 340 | PGK 580 |
| Other | PGK 80 | PGK 300 | PGK 500 |
Conversion
~1 EUR = 4.2 PGK
Variable
SourcesPNG Internal Revenue
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Mining/Oil | Conventions | Per contract | MRA |
Limitations
6 years
Keep
SourcesPNG Internal Revenue
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