Tonga
Polynesia · TO · 0 treaties
What is the personal income tax rate in Tonga?
Tonga has a no income tax system, meaning the personal income tax rate is 0%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Tonga's corporate tax rate?
- The corporate tax rate in Tonga is 25%.
- What is the standard VAT rate in Tonga?
- The standard VAT rate in Tonga is 15%.
- Does Tonga have a dividend withholding tax?
- Yes, Tonga has a dividend withholding tax of 10%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Ordinarily resident in Tonga during the fiscal year
- Domiciled in Tonga unless permanent place of abode is outside Tonga
- Physically present in Tonga for 183 days or more in the fiscal year
Leaving tax residence normally requires both ceasing ordinary residence/long stays and establishing a permanent place of abode outside Tonga if you are Tongan‑domiciled, so there can be an ongoing connection even after departure but there is no citizenship‑based or explicit multi‑year tail rule.