Taxation in Tonga

What is taxation like in Tonga?

Please note: all rates were correct at July 2017!

Individual Income Tax
Earnings Amount per annum                                           Tax rate
$0         – $10,000                                                                 0%
$10,001 – $30,000                                                                10%
$30,001 - $60,000                                                                 20%
$60,001 - and Over                                                               25%

Company Tax
All resident and non-resident companies are subject to a 25% on their chargeable income.

Non-residents receiving income in Tonga
are subject to taxes based on the source:
Source of Income                                                                                                                                                 Tax rate
Insurance premiums                                                                                                                                                5%
Interest, dividends, royalties,technical services fee, rent, natural resource payment and management fees            15%

For non-resident shipping, airline companies, and charters,
Separate tax on a non-resident person who operates a ship or aircraft. The tax is worked out by applying the rate of tax 3% to the gross amount derived by the non-resident for the carriage of passengers, livestocks, mail, merchandise, or goods embarked in Tonga, whether for carriage outside or within Tonga. 


For further information:
Inland Revenue Department
Queen Salote Ex-Students Center
P.O. Box 502, Railway Road

Nuku’alofa, Tonga

Phone: (676) 23 444
Fax:      (676) 26 638
Email:  inforev@revenue.gov.to

Website: Ministry of Revenue (currently not accessible)