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 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Tonga, 2025

Every figure is drawn from this Tax 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)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

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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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))