Tax in Tonga
Last reviewed: · by TaxProsRated editorial
TL;DR
Tonga Revenue Services administers personal income tax at progressive 0/10/15/20/25 percent, corporate income tax at 25 percent, and Consumption Tax at 15 percent.
Tax authority
Ministry of Revenue and Customs under the Government of Tonga [SC1]. Substantive law: Income Tax Act 2007; Consumption Tax Act 2003.
Filing framework
Fiscal year 1 July - 30 June. Personal and corporate annual returns due 30 September. Consumption Tax monthly.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Five bands: 0 percent up to TOP 14,000; 10 percent to TOP 22,000; 15 percent to TOP 30,000; 20 percent to TOP 70,000; 25 percent above.
Corporate tax
25 percent flat. Withholding on non-resident dividends 15 percent.
Indirect tax
Consumption Tax 15 percent [SC3]. Zero-rated on exports.
Cryptoassets
No dedicated framework.
Treaties
Limited DTT network. Pacific Islands Forum member.
Frequently asked
What is the Tonga corporate tax rate?
25 percent flat. Withholding on non-resident dividends 15 percent.
What is the Tonga Consumption Tax rate?
Consumption Tax 15 percent. Zero-rated on exports.
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Browse credentialed pros serving Tonga — filter by specialty, language, and credential type.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Ministry of Revenue and Customs (Tonga) · accessed
- Government of Tonga · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Tonga as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.