OpenAccountants/Tonga/Tonga Corporate Income Tax

Tonga Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Tonga (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Built by Michael Cutajar and the OpenAccountants team· Last updated Jun 25, 2026

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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.

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Key figures — Tonga, 2025

Every figure is drawn from this Guide and cited to its source.

Company income tax basis

Companies are taxed on net profits under the Income Tax Act 2007 at a flat rate. Withholding taxes apply to certain payments, particularly to non-residents. Figures below are draft and require accountant confirmation.Income Tax Act 2007

Standard company income tax rate

25%Income Tax Act 2007 (https://taxatlas.io/country/tonga)

Non-resident company

Taxed on Tonga-sourced income; permanent establishment profits taxed at the company rateIncome Tax Act 2007 (https://taxatlas.io/country/tonga)

Tax base

Gross income less allowable deductions (net taxable profit)Income Tax Act 2007

Final withholding tax on non-resident interest, royalties, dividends, technical service fees

15% of the gross amount (final tax)Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf)

Withholding tax on non-resident insurance premiums

5% of the gross amountIncome Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf)

Withholding on interest paid to a resident (non-financial institution)

10% of the gross interestIncome Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf)

Withholding tax base

Imposed on the gross amount; no deductions, losses, or credits reduce the taxable amountIncome Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf)

Company income tax return deadline

On or about 30 April following the tax yearIncome Tax Act 2007 (https://www.revenue.gov.to/Tax-Due-Dates-and-Extensions)

Small business tax regime

A simplified small business tax may apply to smaller taxpayers below set turnover limitsIncome Tax Act 2007 (https://www.revenue.gov.to/small-business-tax)

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The full Guide

Company income tax

Company income tax basis — Companies are taxed on net profits under the Income Tax Act 2007 at a flat rate. Withholding taxes apply to certain payments, particularly to non-residents. Figures below are draft and require accountant confirmation. (Income Tax Act 2007)
Standard company income tax rate — 25% % (Income Tax Act 2007 (https://taxatlas.io/country/tonga))
Non-resident company — Taxed on Tonga-sourced income; permanent establishment profits taxed at the company rate (Income Tax Act 2007 (https://taxatlas.io/country/tonga))
Tax base — Gross income less allowable deductions (net taxable profit) (Income Tax Act 2007)
Final withholding tax on non-resident interest, royalties, dividends, technical service fees — 15% of the gross amount (final tax) % (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))
Withholding tax on non-resident insurance premiums — 5% of the gross amount % ((approx — confirm)) (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))
Withholding on interest paid to a resident (non-financial institution) — 10% of the gross interest % ((approx — confirm)) (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))
Withholding tax base — Imposed on the gross amount; no deductions, losses, or credits reduce the taxable amount (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))
Company income tax return deadline — On or about 30 April following the tax year ((approx — confirm)) (Income Tax Act 2007 (https://www.revenue.gov.to/Tax-Due-Dates-and-Extensions))
Small business tax regime — A simplified small business tax may apply to smaller taxpayers below set turnover limits ((approx — confirm scope and rate)) (Income Tax Act 2007 (https://www.revenue.gov.to/small-business-tax))

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OpenAccountants prepares, checks and files company and personal returns in Tonga, before the deadline. Start with a free 30-minute call.

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Company income tax

Company income tax basis — Companies are taxed on net profits under the Income Tax Act 2007 at a flat rate. Withholding taxes apply to certain payments, particularly to non-residents. Figures below are draft and require accountant confirmation. (Income Tax Act 2007)

Standard company income tax rate — 25% % (Income Tax Act 2007 (https://taxatlas.io/country/tonga))

Non-resident company — Taxed on Tonga-sourced income; permanent establishment profits taxed at the company rate (Income Tax Act 2007 (https://taxatlas.io/country/tonga))

Tax base — Gross income less allowable deductions (net taxable profit) (Income Tax Act 2007)

Final withholding tax on non-resident interest, royalties, dividends, technical service fees — 15% of the gross amount (final tax) % (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))

Withholding tax on non-resident insurance premiums — 5% of the gross amount % ((approx — confirm)) (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))

Withholding on interest paid to a resident (non-financial institution) — 10% of the gross interest % ((approx — confirm)) (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))

Withholding tax base — Imposed on the gross amount; no deductions, losses, or credits reduce the taxable amount (Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))

Company income tax return deadline — On or about 30 April following the tax year ((approx — confirm)) (Income Tax Act 2007 (https://www.revenue.gov.to/Tax-Due-Dates-and-Extensions))

Small business tax regime — A simplified small business tax may apply to smaller taxpayers below set turnover limits ((approx — confirm scope and rate)) (Income Tax Act 2007 (https://www.revenue.gov.to/small-business-tax))