Kiribati has introduced new VAT rules for non-resident digital service providers under the Value Added Tax (Amendment) Act 2025, effective from 1 January 2026. The legislation sets a registration threshold of AUD 100,000, a 12.5% VAT rate for B2C supplies, and detailed place-of-supply rules for remote services.
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Key Takeaways
In Kiribati, non-resident digital service providers must register for VAT if their expected total value of taxable supplies exceeds AUD 100,000 in any 12-month period, effective from 1 January 2026.
From 1 January 2026, B2C remote services supplied to Kiribati residents are subject to a VAT rate of 12.5% in Kiribati.
In Kiribati, the place of supply for remote services is in the country when at least two of the following are met: the recipient’s billing address, the IP address of the device, the recipient’s bank account details, the IMSI mobile country code, the location of the recipient’s fixed land line, or other relevant information, effective from 1 January 2026.
From 1 January 2026, B2B remote services supplied to registered businesses in Kiribati are treated as import of services; the local business must self-assess and report VAT under the import of services framework.
The Value Added Tax (Amendment) Act 2025 came into force on 1 January 2026 in Kiribati.
Primary source
Read the full article at 1StopVATThis summary was published on VATfaqs.com on 15 July 2026. The original source is 1StopVAT.
