Oceania & Pacific
Tonga: tax at a glance
A residence system with progressive income tax up to 25%, a 25% company tax, and a 15% consumption tax.
Worldwide (residence-based)
Last verified July 2026
The taxes
- Personal income (top)
- 25%
- Corporate income
- 25%
- Capital gains
- None. There is no separate capital gains tax.
- VAT / Consumption Tax
- 15%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 5% to the retirement fund, the National Retirement Benefits Scheme
- Social security (employer)
- 5% to the retirement fund, the National Retirement Benefits Scheme
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- No recurrent property tax
- Other
- Consumption tax at 15%, plus customs duties
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Tonga?
The top marginal personal income tax rate in Tonga is 25%. Progressive, tax-free up to TOP 12,000, with a top rate of 25% on income over TOP 70,000.
What is the corporate tax rate in Tonga?
The headline corporate income tax rate is 25%.
Does Tonga tax capital gains?
Capital gains for individuals: None. There is no separate capital gains tax..