OpenAccountants/Tonga/Tonga Personal Income Tax

Tonga Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: personal 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.

Progressive taxation basis

Tonga taxes resident individuals on a progressive scale under the Income Tax Act 2007, collected from employment income via PAYE. The bands below are drafted from secondary sources and MUST be confirmed against the official Ministry of Revenue and Customs rate schedule.Income Tax Act 2007

Income up to TOP 12,000

0%Income Tax Act 2007 (https://taxatlas.io/country/tonga)

Income TOP 12,001–30,000

10%Income Tax Act 2007 (https://taxatlas.io/country/tonga)

Income TOP 30,001–50,000

15%Income Tax Act 2007 (https://taxatlas.io/country/tonga)

Income TOP 50,001–70,000

20%Income Tax Act 2007 (https://taxatlas.io/country/tonga)

Income above TOP 70,000

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

Personal tax-free threshold

TOP 12,000 per yearIncome Tax Act 2007

Individual residence test

Generally an individual present in Tonga for 183 days or more in the tax year, or who has a permanent home in TongaIncome Tax Act 2007

Non-resident individual employment income

Taxed only on Tonga-sourced income; employment income subject to PAYE withholdingIncome Tax Act 2007 (https://www.revenue.gov.to/non-residents-and-visitors)

Collection mechanism for employees

PAYE — employer withholds tax monthly using the prescribed rate tableIncome Tax Act 2007 (https://www.revenue.gov.to/paye)

Employee tax withholding certificate

Employer must provide Form 4 within 14 days after the end of the employer's financial yearIncome Tax Act 2007 (https://www.revenue.gov.to/individual-employee)

Monthly PAYE remittance deadline

By the 15th day of the following monthIncome Tax Act 2007 (https://www.rivermate.com/guides/tonga/taxes)

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)

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

The full Guide

Personal income tax — resident rates

Progressive taxation basis — Tonga taxes resident individuals on a progressive scale under the Income Tax Act 2007, collected from employment income via PAYE. The bands below are drafted from secondary sources and MUST be confirmed against the official Ministry of Revenue and Customs rate schedule. (Income Tax Act 2007)
Income up to TOP 12,000 — 0% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))
Income TOP 12,001–30,000 — 10% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))
Income TOP 30,001–50,000 — 15% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))
Income TOP 50,001–70,000 — 20% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))
Income above TOP 70,000 — 25% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))
Personal tax-free threshold — TOP 12,000 per year TOP (approx — confirm current threshold with Ministry of Revenue and Customs) (Income Tax Act 2007)
Individual residence test — Generally an individual present in Tonga for 183 days or more in the tax year, or who has a permanent home in Tonga ((approx — confirm exact day-count and domicile tests in the Act)) (Income Tax Act 2007)
Non-resident individual employment income — Taxed only on Tonga-sourced income; employment income subject to PAYE withholding (Income Tax Act 2007 (https://www.revenue.gov.to/non-residents-and-visitors))
Collection mechanism for employees — PAYE — employer withholds tax monthly using the prescribed rate table (Income Tax Act 2007 (https://www.revenue.gov.to/paye))
Employee tax withholding certificate — Employer must provide Form 4 within 14 days after the end of the employer's financial year (Income Tax Act 2007 (https://www.revenue.gov.to/individual-employee))
Monthly PAYE remittance deadline — By the 15th day of the following month ((approx — confirm)) (Income Tax Act 2007 (https://www.rivermate.com/guides/tonga/taxes))
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))

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Personal income tax — resident rates

Progressive taxation basis — Tonga taxes resident individuals on a progressive scale under the Income Tax Act 2007, collected from employment income via PAYE. The bands below are drafted from secondary sources and MUST be confirmed against the official Ministry of Revenue and Customs rate schedule. (Income Tax Act 2007)

Income up to TOP 12,000 — 0% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))

Income TOP 12,001–30,000 — 10% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))

Income TOP 30,001–50,000 — 15% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))

Income TOP 50,001–70,000 — 20% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))

Income above TOP 70,000 — 25% ((approx — confirm)) (Income Tax Act 2007 (https://taxatlas.io/country/tonga))

Personal tax-free threshold — TOP 12,000 per year TOP (approx — confirm current threshold with Ministry of Revenue and Customs) (Income Tax Act 2007)

Individual residence test — Generally an individual present in Tonga for 183 days or more in the tax year, or who has a permanent home in Tonga ((approx — confirm exact day-count and domicile tests in the Act)) (Income Tax Act 2007)

Non-resident individual employment income — Taxed only on Tonga-sourced income; employment income subject to PAYE withholding (Income Tax Act 2007 (https://www.revenue.gov.to/non-residents-and-visitors))

Collection mechanism for employees — PAYE — employer withholds tax monthly using the prescribed rate table (Income Tax Act 2007 (https://www.revenue.gov.to/paye))

Employee tax withholding certificate — Employer must provide Form 4 within 14 days after the end of the employer's financial year (Income Tax Act 2007 (https://www.revenue.gov.to/individual-employee))

Monthly PAYE remittance deadline — By the 15th day of the following month ((approx — confirm)) (Income Tax Act 2007 (https://www.rivermate.com/guides/tonga/taxes))

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))