PNG is one of the world's most naturally beautiful countries. Souring mountain peaks, unspoiled beaches, lush rainforests, unique flora and fauna and the cultural richness of the people combine to make it an increasingly popular destination for tourists of all budget capacities.

In line with other development policies, the Government continues to ensure that the cultural, social and environmental resources of the country are safeguarded and investment in tourism may attract some degree of interest from the relevant agencies including among others the Department of Environment and Conservation. The Tourism Promotion Authority (TPA) promotes new investments in major tourism facilities such as large-scale resorts. Appropriate packages including financial incentives for investors are available. Planning guidelines and suitable sites have been identified and investors are keenly sought to develop these projects.

The TPA continues to identify new project areas and potential support businesses which cater for tourism. It arranges pre-feasibility and feasibility studies for certain projects and it works closely with other agencies to assist in identifying business partners - local or foreign - if necessary, and assist in the licensing and registration clearances with local authorities for your project.

Potential adventure tourism projects available for investments are in diving, surfing, trekking/hiking, mountain bike riding, kayaking, and white-water rafting. Potential special-interest tourism projects avail?
;able for investment are in bird watching, butterflies, game fishing, nature photography and botanist studies, among others.

Tax incentives include a 100% tax write-offs by hotels on solar heaters in the first year of the project only. Investors planning hotels, resorts, and related facilities in most of the less developed areas of PNG qualify for a 10-year tax holiday. Hotels can carry losses forward for up to 7 years. Investor earnings and capital, interest and principle payment can be remitted overseas.