To Corporate Income Tax

---
name: to-corporate-income-tax
description: "Source-cited draft: corporate income tax for Tonga (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/to-corporate-income-tax"
  jurisdiction: "TO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tonga Corporate Income Tax

## Company income tax

- **Company income tax basis** — Companies are taxed on net profits under the Income Tax Act 2007 at a flat rate. Withholding taxes apply to certain payments, particularly to non-residents. Figures below are draft and require accountant confirmation.  _(Income Tax Act 2007)_
- **Standard company income tax rate** — 25% %  _(Income Tax Act 2007 (https://taxatlas.io/country/tonga))_
- **Non-resident company** — Taxed on Tonga-sourced income; permanent establishment profits taxed at the company rate  _(Income Tax Act 2007 (https://taxatlas.io/country/tonga))_
- **Tax base** — Gross income less allowable deductions (net taxable profit)  _(Income Tax Act 2007)_
- **Final withholding tax on non-resident interest, royalties, dividends, technical service fees** — 15% of the gross amount (final tax) %  _(Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))_
- **Withholding tax on non-resident insurance premiums** — 5% of the gross amount % ((approx — confirm))  _(Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))_
- **Withholding on interest paid to a resident (non-financial institution)** — 10% of the gross interest % ((approx — confirm))  _(Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))_
- **Withholding tax base** — Imposed on the gross amount; no deductions, losses, or credits reduce the taxable amount  _(Income Tax Act 2007 (https://tonga.tradeportal.org/media/IncomeTaxAct_2.pdf))_
- **Company income tax return deadline** — On or about 30 April following the tax year ((approx — confirm))  _(Income Tax Act 2007 (https://www.revenue.gov.to/Tax-Due-Dates-and-Extensions))_
- **Small business tax regime** — A simplified small business tax may apply to smaller taxpayers below set turnover limits ((approx — confirm scope and rate))  _(Income Tax Act 2007 (https://www.revenue.gov.to/small-business-tax))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `to-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/to-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.