Tax Overview in Tonga

Tax overview for Tonga (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Tonga · tax year 2025 · changed 25 Jun 2026

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Key figures: Tonga, 2025

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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 ↗

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Tonga tax system at a glance

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.

Tax authority — Ministry of Revenue and Customs (Tonga) (Income Tax Act 2007)
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 2007)
Basis of taxation — Residents are taxed on worldwide income; non-residents are taxed on Tonga-sourced income only (Income Tax Act 2007)
Top personal income tax rate — 25% % (approx — confirm top band and thresholds) (Income Tax Act 2007)
Personal tax-free threshold — TOP 12,000 per year TOP (approx — confirm current threshold with Ministry of Revenue and Customs) (Income 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 Act)
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 2007)
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)

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General reference, not advice on your facts. Check with a professional before you file or pay.

Tonga tax system at a glance

Tax authority — Ministry of Revenue and Customs (Tonga) (Income Tax Act 2007)

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 2007)

Basis of taxation — Residents are taxed on worldwide income; non-residents are taxed on Tonga-sourced income only (Income Tax Act 2007)

Top personal income tax rate — 25% % (approx — confirm top band and thresholds) (Income Tax Act 2007)

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

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 2007)

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)