Tonga Tax & Investment Guides
16 guides covering Tongan taxation, progressive personal income tax 10-20%, corporate income tax 25%, VAT 15%, stamp duty on property transfers, no wealth tax, and cross-border rules for residents and non-residents.
Personal Tax & Residency
Progressive PIT 10-20%, 183-day residency, remittance-based expatriate regime, and cross-border rules
Tonga Cross-Border Tax Guide: WHT, DTTs, Transfer Pricing 2026
Tonga cross-border taxation — withholding tax on dividends 0%, interest 15%, royalties 10-15%, double taxation treaties (Australia, New Zealand), transfer pricing, and compliance for 2026.
Tonga Personal Tax Guide: Progressive PIT 10-20% 2026
Tonga personal income tax — progressive 10-20% rates, TOP 30,000 threshold, remittance-based regime for expatriates, and tax credits for 2026.
Tonga Tax Filing Guide: TRC Portal, Deadlines 2026
Tonga tax filing — TRC online portal, individual filing deadline March 31, corporate filing March 31, VAT monthly filing, penalties, and compliance for 2026.
Tonga Tax Residency Guide: 183-Day Rule, DTTs 2026
Tonga tax residency — 183-day physical presence test, residency criteria for individuals and companies, remittance-based regime for expatriates, and double taxation treaties for 2026.
VAT & Indirect Tax
VAT 15% standard, 0% exports
Business & Corporate Tax
CIT 25% standard, no special IT regime
Tonga Corporate Tax Guide: CIT 25% Standard Rate 2026
Tonga Corporate Income Tax — 25% standard rate, taxable income calculation, deductions, loss carryforward, withholding taxes, and compliance for 2026.
Tonga IT Sector Tax Guide: CIT 25%, No Special Regime 2026
Tonga IT sector taxation — standard CIT 25% for IT companies, no special tax incentives for technology, no IT park benefits, and considerations for digital nomads for 2026.
Investment & Savings
No CGT (gains as ordinary income), dividends 0%, interest 15%, royalties 10-15%, crypto, pensions
Tonga Capital Gains Tax Guide: No CGT, Gains as Ordinary Income 2026
Tonga capital gains tax — no separate CGT, some gains taxed as ordinary income at PIT rates, real estate gains treated as income, exemptions, and reporting for 2026.
Tonga Crypto Tax Guide: Income, CIT 2026
Tonga cryptocurrency taxation — crypto gains taxed as ordinary income at PIT rates 10-20%, corporate crypto at 25% CIT, mining, staking, and DeFi rules for 2026.
Tonga Investment Income Guide: Dividends 0%, Interest 15%, Royalties 10-15% 2026
Tonga investment income taxation — dividends 0% WHT, interest 15% WHT (bank interest), royalties 10-15% WHT, and treaty relief for 2026.
Tonga Pension Guide: No State Pension, Private Savings 2026
Tonga pension system — no state pension, no mandatory retirement savings, private pension options, retirement planning for expatriates, and comparison with regional countries for 2026.
Property & Wealth Tax
Stamp duty ~1%, minimal annual land/house tax, no wealth tax, no inheritance/gift tax, rental income
Tonga Inheritance & Gift Tax Guide: No Inheritance Tax, No Gift Tax 2026
Tonga inheritance and gift tax — no inheritance tax, no gift tax, no estate tax. Tax-free transfers to heirs and beneficiaries. Comparison with regional countries for 2026.
Tonga Property Tax Guide: Stamp Duty ~1%, No Annual Property Tax 2026
Tonga property tax — stamp duty approximately 1% on transfers, minimal annual land/house tax, no annual property tax on residential property, and registration fees for 2026.
Tonga Rental Income Guide: PIT Rates, Deductions 2026
Tonga rental income taxation — taxed at progressive PIT rates 10-20%, allowable deductions (maintenance, management, insurance), and compliance for landlords in 2026.
Tonga Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026
Tonga wealth tax — no wealth tax, no net worth tax, no solidarity tax. Tonga does not impose any recurring tax on individual or corporate net worth for 2026.
Employment & Social Charges
No formal social security system, no mandatory social insurance
Tools & Calculators
Tonga Salary Calculator
PIT 10-20% progressive rates
Tonga VAT Calculator
VAT 15% standard
Tonga Corporate Tax Calculator
CIT 25% standard
Tonga Capital Gains Calculator
0% CGT, some gains as ordinary income
Tonga Property Tax Calculator
Stamp duty ~1%
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool