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)
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)