Papua New Guinea
Worldwide business income at marginal rates up to 42% (first PGK 20,000 exempt). There is no crypto-specific law, so the USDC profit-share falls under general income tax as ordinary assessable income, not capital gains.
Self-employment/business income (sole trader); residents taxed on worldwide income.
Marginal 30/35/40/42% (first PGK 20,000 tax-free), top 42%; or a 2% Small Business turnover tax if eligible (excludes professional services).
Superannuation contributions apply mainly to employees; limited mandatory social charges on pure independent earners.
Individual marginal rates on business profits; the Small Business Tax (2% of turnover) excludes professional services, so trading payouts use marginal rates.
No specific crypto legislation or guidance; USDC payout treated as ordinary assessable income under general principles; enforcement framework undeveloped.