Tonga Personal Income Tax

Personal income tax — resident rates

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 up to TOP 12,000 — 0% % ((approx — confirm)) (Income Tax Act 2007)
• Income TOP 12,001–30,000 — 10% % ((approx — confirm)) (Income Tax Act 2007)
• Income TOP 30,001–50,000 — 15% % ((approx — confirm)) (Income Tax Act 2007)
• Income TOP 50,001–70,000 — 20% % ((approx — confirm)) (Income Tax Act 2007)
• Income above TOP 70,000 — 25% % ((approx — confirm)) (Income Tax Act 2007)
• Tax-free threshold — TOP 12,000 per year TOP ((approx — confirm)) (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)
• Collection mechanism for employees — PAYE — employer withholds tax monthly using the prescribed rate table (Income Tax Act 2007)
• 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)
• Monthly PAYE remittance deadline — By the 15th day of the following month ((approx — confirm)) (Income Tax Act 2007)
• Annual income tax return deadline — On or about 30 April following the tax year ((approx — confirm)) (Income Tax Act 2007)