Kiribati Value Added Tax (VAT) Calculator
Determine 12.5% standard VAT, inclusive and exclusive pricing extraction, input tax credits, and registration thresholds under Value Added Tax Act 2013.
🏷️ Transaction Value & Calculation Mode
Net tax payable to Kiribati Tax Division on this transaction.
VAT Calculation Matrix Value Added Tax Act 2013
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❓ Frequently Asked Statutory Questions
What is the statutory Value Added Tax (VAT) rate in Kiribati?
Under the Value Added Tax Act 2013 (which came into force in 2014), the standard VAT rate in Kiribati is 12.5% on all taxable supplies of goods and services made in Kiribati and on taxable imports.
What supplies are zero-rated (0% VAT) in Kiribati?
Zero-rated supplies include exported goods and services, international transport, certain agricultural fishing inputs, and designated unprocessed basic food staples to protect household purchasing power.
What is the mandatory VAT registration turnover threshold in Kiribati?
Under the VAT Act 2013, any person or enterprise carrying on a taxable activity whose annual gross turnover exceeds AUD 100,000 in a 12-month period is legally required to register for VAT with the Kiribati Tax Division.
How is VAT extracted from a tax-inclusive retail price?
To extract 12.5% VAT from a VAT-inclusive amount, multiply by (12.5 ÷ 112.5) or divide by 9. For example, on a retail price of AUD 90.00, the VAT component is AUD 10.00 and the net pre-tax price is AUD 80.00.
When must VAT returns and payments be lodged with the Kiribati Tax Division?
Registered VAT vendors must submit their VAT returns and pay the net VAT liability (output VAT collected minus allowable input VAT credits) on a monthly basis by the 15th day of the month following the end of the tax period.
Engr. Muhammad Shahzad
Verified Pacific Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Pacific Small Island Developing States (PSIDS) labor laws, provident fund schemes, import tariffs, and statutory revenue architectures under Kiribati EIRC 2015 and Income Tax Act statutes.