To Tax Overview

---
name: to-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "TO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tonga Tax Overview

## Tonga tax system at a glance

The Kingdom of Tonga taxes income under the Income Tax Act 2007 and levies a broad-based Consumption Tax. Administration sits with the Ministry of Revenue and Customs. These are unverified draft figures for tax year 2025 pending review by a licensed Tonga accountant.

- **Tax authority** — Ministry of Revenue and Customs (Tonga)  _([Income Tax Act 2007](https://www.revenue.gov.to/))_
- **Currency** — Tongan Pa'anga (TOP / T$)  _(Income Tax Act 2007)_
- **Standard tax year** — 1 July to 30 June (approx — confirm; some businesses may use a substituted accounting period)  _([Income Tax Act 2007](https://taxatlas.io/country/tonga))_
- **Basis of taxation** — Residents are taxed on worldwide income; non-residents are taxed on Tonga-sourced income only  _(Income Tax Act 2007)_
- **Top personal income tax rate** — 25% % (approx — confirm top band and thresholds)  _([Income Tax Act 2007](https://taxatlas.io/country/tonga))_
- **Personal tax-free threshold** — TOP 12,000 per year TOP (approx — confirm current threshold with Ministry of Revenue and Customs)  _(Income Tax Act 2007)_
- **Standard company income tax rate** — 25% %  _(Income Tax Act 2007 (https://taxatlas.io/country/tonga))_
- **Does Tonga have a VAT/GST?** — Yes — a Consumption Tax (CT) applies at a standard rate of 15% %  _([Consumption Tax Act](https://tonga.tradeportal.org/media/ConsumptionTaxAct_2.pdf))_
- **Annual income tax return deadline** — On or about 30 April following the end of the tax year (approx — confirm exact due date and any extension rules)  _([Income Tax Act 2007](https://www.revenue.gov.to/Tax-Due-Dates-and-Extensions))_
- **Consumption Tax return frequency** — Periodic (monthly or two-monthly periods), due within 28 days of period end (approx — confirm assigned period category)  _(Consumption Tax Act)_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/to-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.