VAT GST in Tonga

Vat / gst 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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Standard Consumption Tax rate

15%Consumption Tax ActView source ↗

Scope

Applies to most goods and services supplied in Tonga and to imported goodsConsumption Tax Act

Exports

0%Consumption Tax ActView source ↗

Exempt supplies

Certain supplies (e.g. financial services, and possibly specified essential items) are exemptConsumption Tax Act

Compulsory registration threshold

100,000Consumption Tax ActView source ↗

Voluntary registration

Businesses below the threshold may register voluntarilyConsumption Tax Act

Return filing and payment

Due within 28 days after the end of the tax period (monthly or two-monthly category)Consumption Tax ActView source ↗

Input tax credit

Registered persons may credit CT paid on business inputs against CT charged on suppliesConsumption Tax Act

The full skill

Consumption Tax (Tonga's VAT/GST equivalent)

Tonga operates a Consumption Tax (CT) under the Consumption Tax Act — a broad-based VAT-type tax on goods, services and imports. Rates and thresholds below are draft figures for confirmation.

Standard Consumption Tax rate — 15% % (Consumption Tax Act)
Scope — Applies to most goods and services supplied in Tonga and to imported goods (Consumption Tax Act)
Exports — 0% % (Zero-rated; (approx — confirm)) (Consumption Tax Act)
Exempt supplies — Certain supplies (e.g. financial services, and possibly specified essential items) are exempt ((approx — confirm exempt list)) (Consumption Tax Act)
Compulsory registration threshold — 100,000 TOP (Annual turnover exceeding TOP 100,000 TOP) (Consumption Tax Act)
Voluntary registration — Businesses below the threshold may register voluntarily (Consumption Tax Act)
Return filing and payment — Due within 28 days after the end of the tax period (monthly or two-monthly category) ((approx — confirm)) (Consumption Tax Act)
Input tax credit — Registered persons may credit CT paid on business inputs against CT charged on supplies (Consumption Tax Act)
Consumption Tax on imports — 15% % (Charged on the value of imported goods at the border; (approx — confirm valuation base)) (Consumption Tax Act)

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

Consumption Tax (Tonga's VAT/GST equivalent)

Tonga operates a Consumption Tax (CT) under the Consumption Tax Act — a broad-based VAT-type tax on goods, services and imports. Rates and thresholds below are draft figures for confirmation.

Standard Consumption Tax rate — 15% % (Consumption Tax Act)

Scope — Applies to most goods and services supplied in Tonga and to imported goods (Consumption Tax Act)

Exports — 0% % (Zero-rated; (approx — confirm)) (Consumption Tax Act)

Exempt supplies — Certain supplies (e.g. financial services, and possibly specified essential items) are exempt ((approx — confirm exempt list)) (Consumption Tax Act)

Compulsory registration threshold — 100,000 TOP (Annual turnover exceeding TOP 100,000 TOP) (Consumption Tax Act)

Voluntary registration — Businesses below the threshold may register voluntarily (Consumption Tax Act)

Return filing and payment — Due within 28 days after the end of the tax period (monthly or two-monthly category) ((approx — confirm)) (Consumption Tax Act)

Input tax credit — Registered persons may credit CT paid on business inputs against CT charged on supplies (Consumption Tax Act)

Consumption Tax on imports — 15% % (Charged on the value of imported goods at the border; (approx — confirm valuation base)) (Consumption Tax Act)