SUMMITLIFEDEPARTMENT OF JUSTICE

Tax information

Business income tax Business

Tax on net business profits.

Standard rate 12% from 01 Jan 2026
Personal income tax Individual

Tax on individual income.

Standard rate 8% from 01 Jan 2026
Property tax Both

Annual tax on assessed property value.

Standard rate 1% + $100.00 from 01 Jan 2026
Sales tax Business

Tax on taxable sales revenue.

Standard rate 6% from 01 Jan 2026
Restaurant / food service 4% from 01 Jan 2026
Vehicle registration tax Individual

Annual vehicle-related tax.

Standard rate 0% + $150.00 from 01 Jan 2026

Returns are filed online after signing in. Business owners file for their registered businesses; late filing may incur penalties from the Department of Revenue.