TO · Oceania · TOP
Tonga
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24Wealth Tax
0%
Not levied
Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2021 national income tax for Tonga using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| TOP 0 | 0% |
| TOP 12,001 | 10% |
| TOP 30,001 | 15% |
| TOP 50,001 | 20% |
| TOP 70,001 | 25% |
Tonga taxes individual employment income under a progressive PAYE scale withheld by employers, effective July 2021: 0% up to $12,000 of gross income, rising in steps to a top rate of 25% above $70,000. No deductions are allowed against this income.
VAT
In practice
- Filing
Tonga's Consumption Tax Act requires registration once a person's taxable supplies reach, or are expected to reach, TOP 100,000 in a 12-month period. Consumption Tax periods are monthly, with returns due within 28 days of the period's end.
Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2008-02-01- Exemptions
The Consumption Tax Act allows the Minister, with Cabinet's consent, to designate exempt imports, exempt supplies, and zero-rated supplies by Order; the Act itself directly exempts supplies and imports of goods and services for the King.
Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24
Wealth Tax
No net wealth tax is levied in Tonga. The Ministry of Revenue & Customs' official tax-legislation index lists the Income Tax Act 2007 (7 amendments), Consumption Tax Act 2003 (3 amendments), Revenue Services Administration Act 2002/2021 (5 amendments), and the Pacific Games 2019 Taxation Incentives Act 2017 — no wealth tax act. The same site's tax and deadline listing (Consumption Tax, PAYE, Withholding Tax, Shipping & Aircraft Tax, Income Tax, Small Business Tax) likewise has no wealth tax.