Source-cited draft: personal income tax for Tonga (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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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 Tonga
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Other Tonga computations in the OpenAccountants Tax Library.
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.