Oceania & Pacific · Polynesia

Tonga

A proposed citizenship-by-investment scheme that parliament has already rejected twice, in a kingdom whose last passport sale ended in a national financial scandal and contributed to a riot.

Last verified July 2026128 visa-free destinations

Tax position

Income tax (top)
25% top marginal rate
Capital gains
none
Wealth tax
none
Inheritance tax
none
Special regime
None of note. Confirm rates with Tonga Revenue before reliance — published detail is thin.
Territorial
No — worldwide income taxed
CFC rules
No
Exit tax
No
CRS
Not participating

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