Asia-Pacific · Tax guide
Tonga
Tonga taxes company profits at 25% and charges Consumption Tax at 15%. Taxes are administered by the Ministry of Revenue and Customs.
At a glance
- Corporate income tax
- 25%
- Consumption Tax
- 15%
- Consumption tax registration
- T$100,000
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Annual turnover
Before treaty relief
Corporate income tax
Companies pay 25%. Provisional tax is paid quarterly, and the annual return is due within three months of the year-end.
Consumption Tax
Consumption tax is 15%. Registration is required once annual turnover exceeds T$100,000. Returns are filed monthly.
Payments abroad
Payments to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- MonthlyConsumption tax return
- After the year-endAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate25%Under professional review
- Consumption tax rate15%Under professional review
- Annual turnover above which Consumption tax registration is requiredT$100,000Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Tonga based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Tonga (a Tongan tax adviser) before making compliance decisions.