Kiribati
AI Agent Legal Status: undefined · Autonomy: none
Legal Framework
Kiribati is in early digital transformation supported by the World Bank-funded Kiribati Digital Government Project (KDGP, USD 12M grant). The landmark Data Protection Act 2025 passed its first reading in April 2025, aligning with GDPR principles and establishing data subject rights, including protection from solely automated decisions. The Digital Transformation Office (DTO) enforces data protection. No AI-specific legislation, DAO recognition, or digital asset framework exists. No cyber safety laws currently in place.
Key Laws & Regulations
- ◆Data Protection Act 2025
- ◆Digital Government Master Plan
- ◆Kiribati Digital Government Project (KDGP)
- ◆Companies Ordinance
Business Formation
Company registration through Registrar of Companies. Business license from Ministry of Commerce, Industry, and Cooperatives. TIN required from Kiribati Revenue Authority. Standard documentation (Memorandum and Articles of Association). Limited entity type options.
Tax Implications
Progressive corporate tax: 25% on first ~USD 36K net profit, 35% on amounts above. Non-resident companies at 30% flat rate. VAT at 12.5%. No capital gains tax specifically noted. 30% withholding tax for non-residents. AUD is commonly used currency.
Opportunities
Engage with KDGP digital transformation initiatives. Provide AI solutions compatible with Data Protection Act requirements. Support digital government service delivery. Participate in regional fiber optic cable development (with FSM and Nauru).
Highlights
Data Protection Act 2025 with GDPR alignment is significant for the Pacific region. Protection from solely automated decisions built into data protection law. World Bank-funded digital government project. Active digital transformation strategy.
Risks & Challenges
Extremely limited digital infrastructure. No AI, DAO, or digital asset frameworks. No cyber safety laws. High transportation costs due to remoteness. Limited skilled labor. Small market. Language barriers. Low digital literacy. Data protection enforcement capacity uncertain.