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
The taxes
- Personal income (top)
- 25%Progressive, tax-free up to TOP 12,000, with a top rate of 25% on income over TOP 70,000.
- 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
A special regime for new arrivals
None of note. Confirm rates with Tonga Revenue before relying on them. Published detail is thin.
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.