GATAVIA GLOBAL · Gatavia Papua New Guinea

Short-term rentals in Papua New Guinea

This section explains how short-term rental operates in Papua New Guinea and how to properly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of exploitation, and the applicable rules in each case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze the market, profitability, and investment in Papua New Guinea without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the mode of exploitation, and the rules applicable to the case. The specific and verified data is presented below in the Gatavia information block.

The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Papua New Guinea

Data, context and key indicators for the tourism market.

demand

International air arrivals 2025

Approximately 103,881 international air arrivals in 2025.

Period: 2025

demand

positive

Tourism growth 2025

International demand continued to recover and diversify.

Period: 2025

Construction/development in NCD

gateway/business

Construction license in Port Moresby

Works and certain changes require a construction license.

Period: 2026

Gatavia market assessment

Regulatory complexity

Very high

Operational complexity

Very high

Regulatory risk

Very high

Investment clarity

Low

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Voluntary tourism accreditation

PNGTPA accreditation remains voluntary.

Voluntary tourism accreditation Application: Accommodation operators Verified rule: PNGTPA accreditation remains voluntary. Timing: Before being marketed as accredited Legal reference: PNGTPA Accommodation Accreditation Scheme

national

Business Registration IPA

The business activity must be structured and registered correctly.

Business Registration IPA Application: Business operators Verified rule: The business activity must be structured and registered correctly. Timing: Before trading Legal reference: Companies Act / Business Names Registration

national

GST 10%

The general GST is 10%.

GST 10% Application: Business activities subject to VAT Verified rule: The general GST is 10%. Timing: According to the fiscal cycle Legal reference: GST Act

Short-term rental taxation

Taxation

GST 10%

10

Taxation

General corporate tax 30%

30

Regulatory and market evolution

01/01/2026

Income Tax Act 2025 effective from 2026

From January 1, 2026, the new Income Tax Act 2025 comes into effect.

10/01/2025

Income Tax Act 2025 effective from 2026

From January 1, 2026, the new Income Tax Act 2025 comes into effect.

01/01/2024

International air arrivals 2025

Approximately 103,881 international air arrivals in 2025.

01/01/1993

Tourism Promotion Authority Act 1993 in force

It is the prevailing institutional tourism framework.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Papua New Guinea

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

Department of Lands and Physical Planning

National Sustainable Land Use Policy

Department of Treasury

2026 National Budget Volume 1

Department of Treasury

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.