Source-cited draft: tax overview 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.
Tax authority
Ministry of Revenue and Customs (Tonga)Income Tax Act 2007View source ↗
Currency
Tongan Pa'anga (TOP / T$)Income Tax Act 2007
Standard tax year
1 July to 30 June (approx — confirm; some businesses may use a substituted accounting period)Income Tax Act 2007View source ↗
Basis of taxation
Residents are taxed on worldwide income; non-residents are taxed on Tonga-sourced income onlyIncome Tax Act 2007
Top personal income tax rate
25%Income Tax Act 2007View source ↗
Personal tax-free threshold
TOP 12,000 per yearIncome Tax Act 2007
Standard company income tax rate
25%Income Tax Act 2007 (https://taxatlas.io/country/tonga)
Does Tonga have a VAT/GST?
Yes — a Consumption Tax (CT) applies at a standard rate of 15%Consumption Tax ActView source ↗
Annual income tax return deadline
On or about 30 April following the end of the tax year (approx — confirm exact due date and any extension rules)Income Tax Act 2007View source ↗
Consumption Tax return frequency
Periodic (monthly or two-monthly periods), due within 28 days of period end (approx — confirm assigned period category)Consumption Tax Act
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The Kingdom of Tonga taxes income under the Income Tax Act 2007 and levies a broad-based Consumption Tax. Administration sits with the Ministry of Revenue and Customs. These are unverified draft figures for tax year 2025 pending review by a licensed Tonga accountant.
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Other Tonga computations in the OpenAccountants Tax Library.