Tonga income tax

Tonga tax calculator

Enter your income to estimate what you would pay in Tonga, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Tonga?

Tonga taxes personal income at rates up to 25%. Tongan residents are taxed on worldwide income; non residents only on Tongan source income.

Compiled by MyNomadWorld for Tonga and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Capital gains, wealth & property tax

• Capital gains: No separate capital gains tax (Income Tax Act 2007).
• Wealth tax: No net wealth tax.

Inheritance & gift tax in Tonga

Tonga levies no inheritance tax. No inheritance tax.

Corporate tax & VAT

The standard corporate profits tax is 25%.

How to become a tax resident of Tonga

Resident if present 183 days or more; residents are taxed on worldwide income under the Income Tax Act 2007.

Cost of living & lifestyle

Cost of living is about 75% of the US level, with average purchasing power near $9k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Tonga

You will want a local or multi-currency account for rent, bills and getting paid.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

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Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Tonga tax treaties

Tonga maintains around 0 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. With very few treaties, cross-border income can still face double taxation, so check the specific route before you move.

Major treaty partners

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.