This Selected Issues paper on the Solomon Islands quantifies additional spending needs for Solomon Islands to achieve key Sustainable Development Goals (SDGs) targets by 2030. The estimate indicates annual additional spending needs of about 6.9 percent of 2030 gross domestic product. Higher investment in energy infrastructure, including on renewable energy, is a key priority to strengthening climate change adaptation and paving the way toward a low-carbon transition. Creating fiscal space for projects with climate-proofing components through budget reallocation, while improving spending efficiency, would raise economic returns by building climate resilience. An integrated financing strategy with a mix of additional concessional financing and front-loaded fiscal measures, including domestic revenue mobilization, is needed and should be properly sequenced to achieve SDGs by 2030. The SDGs and climate commitment should be integrated into the existing public financial management reform agenda to achieve climate-sensitive development goals.