TO · OceaniaVN · Asia
Tonga vs Vietnam: tax rates compared
Between the two, Vietnam's income tax rate (35%) tops Tonga's (25%) by 10pp. The 200-country average is 28%: Tonga sits below it, Vietnam sits above it. Tonga's figure is dated 2021-07-01 and Vietnam's 2026-03-09, 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
| Tax | TO | VN | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | VN +10 pplargest gap |
| Corporate Tax | 25% | 20% | TO +5 pp |
| VAT | 15% | 10% | TO +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Tonga | 25% | Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −10 pp | Vietnam higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Tonga | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Tonga higher |
Between the two, Tonga's corporate tax rate (25%) tops Vietnam's (20%) by 5pp. The 201-country average is 22.6%: Tonga sits above it, Vietnam sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Tonga | 15% | Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +5 pp | Tonga higher |
Between the two, Tonga's VAT rate (15%) tops Vietnam's (10%) by 5pp. The 181-country average is 15%: Tonga matches the world average, Vietnam sits below it. Tonga's figure is dated 2010-11-24 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Tonga | 0% | Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Tonga and Vietnam both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.