HK · AsiaTO · Oceania

Hong Kong vs Tonga: tax rates compared

Between the two, Tonga's income tax rate (25%) tops Hong Kong's (17%) by 8pp. The 200-country average is 28%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Tonga's 2021-07-01, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income17%25%Corporate16.5%25%VAT0%15%Wealth Tax0%
four shared taxes, side by side
Tax HK TODifference
Income Tax17%25%TO +8 pp
Corporate Tax16.5%25%TO +8.5 pp
VAT0%15%TO +15 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Hong Kong17%Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31
Tonga25%Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01
Difference−8 ppTonga higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Hong Kong16.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Tonga25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−8.5 ppTonga higher

Between the two, Tonga's corporate tax rate (25%) tops Hong Kong's (16.5%) by 8.5pp. The 201-country average is 22.6%: Hong Kong sits below it, Tonga sits above it.

VAT

VAT, side by side
CountryRateSource
Hong Kong0%Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31
Tonga15%Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24
Difference−15 ppTonga higher

Between the two, Tonga's VAT rate (15%) tops Hong Kong's (0%) by 15pp. The 181-country average is 15%: Hong Kong sits below it, Tonga matches the world average. Hong Kong's figure is dated 2025-12-31 and Tonga's 2010-11-24, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Hong Kong0%Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31
Tonga0%Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18
Difference0 ppdisplayed rates match

There's no gap here — Hong Kong and Tonga both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Tonga's 2026-07-18, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.