Basic Rates

Anyone who lives in Honiara and whose basic wage or salary is $10,501 or more per year.

Property Rates

All property owners of rateable land in Honiara are liable to pay the Property Rates.

A Basic Rate is a rate (tax) charged to all salaries of employed persons within the Honiara Town Boundary, to fund crucial Council services.

How to pay your Basic Rates

Employers should deduct the basic rate for their employees as and when wage or salary payments are made, and then paid these to the Council in the first week of the following month (unless otherwise agreed with the Council).

All payments should be made to the cashier at the Council’s main office who will issue an official receipt.

Payments to the Council should be accompanied by a schedule showing the salary and deduction of persons for whom the rates have been deducted.


The Honiara City Council charges a Property Rate (tax) on land in Honiara to fund crucial Council services for Honiara City.


How to pay your Property Rates (Tax)

Under the law all property owners must pay a Property Rate to the Honiara City Council on the Unimproved Value of land in Honiara.

The Property Officer will issue Property Rate Notice on the amount to be paid every year. All property owners are to make payments to Honiara City Council Cashier annually at the Finance Division, who will issue an official receipt.

The 2014 Rate set at Residential 0.37%, Commercial and Industrial 0.50% of the Unimproved Value of land in Honiara.


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