There are direct and indirect tax regimes in the Solomon Islands. Compared to other developed nations, the tax is quite high in real terms.

There are two tax exemption committees. One is the import duty tax exemption committee, and the other is the goods tax exemption committee. It is recommended that applications for exemptions must be made early before goods are shipped into the country. These committees sit once every two weeks.

Exemptions are granted depending on the extent of investment and the national benefit. Applications for exemptions are referred to the goods tax exemption committee and import duty tax exemption committees.

Anyone who aggrieved on the decisions of the committees may appeal to the Minister of Finance.