The overarching theme for the 2026 National Budget is “Security with Growth”.  This reflects GoPNG’s dual focus on strengthening national security (law and order, justice, and stability) while driving economic expansion and development.  The Budget aims to build on the country’s 50th Independence anniversary, recognising progress and setting a path for continued improvement in living standards, especially through non-resource sector growth and prudent fiscal management.  The Budget is anchored in a long-term fiscal repair strategy, targeting a balanced budget by 2027 and sustainable debt levels, with the option to clear all sovereign debt by 2034.

There is a strong focus on strengthening both tax and non-tax revenue through policy, legal, and administrative reforms (e.g., the Non-Tax Revenue Administration Act 2022, new Income Tax Act, and GST reforms).  On the expenditure side, the Budget targets efficiency, prioritising operational and capital spending in key sectors (education, health, law and order, infrastructure), and maintaining strict controls on wage growth and arrears.