The Income tax rates and personal allowances in Christmas Island are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Christmas Island Tax Calculator 2023.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Flat rate on all taxable income | ||
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Flat rate on all taxable income | ||
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Christmas Island periodically and typically updated each year. Not that not all tax rates and thresholds in Christmas Island change annually, alterations to tax policy to support strategic economic growth in Christmas Island mean that the certain areas may be focused on to provide specific tax relief in Christmas Island or support growth in certain areas (overseas invstment in Christmas Island for example may mean reduced non-resident income tax rates in Christmas Island for a period).
When tax policy in Christmas Island changes, the resultant tax tables also change. Tax tables in Christmas Island are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Christmas Island, the Christmas Island tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Christmas Island for example).
Christmas Island Tax Tables may also be referred to as Christmas Island Tax Slabs, Christmas Island personal allowances and tax thresholds or Christmas Island business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2023 tax rates and thresholds used within the 2023 Christmas Island Salary Calculator. This means that if you are aware of a 2023 tax exemption or 2023 tax allowance in Christmas Island that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Christmas Island Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Christmas Island Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Christmas Island simple, we achieve this my making the Christmas Island tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2023 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2023 tax calculations, simply contact us and we will adjust the tool.
Choose a specific income tax year to see the Christmas Island income tax rates and personal allowances used in the associated income tax calculator for the same tax year.