Oceania & Pacific
Tonga tax rates 2026
A residence system with progressive income tax up to 25%, a 25% company tax, and a 15% consumption tax.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 25%Progressive, tax-free up to TOP 12,000, with a top rate of 25% on income over TOP 70,000. |
|---|---|
| Corporate income | 25% |
| Capital gains | None. There is no separate capital gains tax. |
| VAT / Consumption Tax | 15% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 5% to the retirement fund, the National Retirement Benefits Scheme |
| Social security (employer) | 5% to the retirement fund, the National Retirement Benefits Scheme |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | No recurrent property tax |
| Other | Consumption tax at 15%, plus customs duties |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.