To Vat Gst

---
name: to-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "TO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tonga VAT / GST

## Consumption Tax (Tonga's VAT/GST equivalent)

Tonga operates a Consumption Tax (CT) under the Consumption Tax Act — a broad-based VAT-type tax on goods, services and imports. Rates and thresholds below are draft figures for confirmation.

- **Standard Consumption Tax rate** — 15% %  _([Consumption Tax Act](https://tonga.tradeportal.org/media/ConsumptionTaxAct_2.pdf))_
- **Scope** — Applies to most goods and services supplied in Tonga and to imported goods  _(Consumption Tax Act)_
- **Exports** — 0% % (Zero-rated; (approx — confirm))  _([Consumption Tax Act](https://taxatlas.io/country/tonga))_
- **Exempt supplies** — Certain supplies (e.g. financial services, and possibly specified essential items) are exempt ((approx — confirm exempt list))  _(Consumption Tax Act)_
- **Compulsory registration threshold** — 100,000 TOP (Annual turnover exceeding TOP 100,000 TOP)  _([Consumption Tax Act](https://taxatlas.io/country/tonga))_
- **Voluntary registration** — Businesses below the threshold may register voluntarily  _(Consumption Tax Act)_
- **Return filing and payment** — Due within 28 days after the end of the tax period (monthly or two-monthly category) ((approx — confirm))  _([Consumption Tax Act](https://headoffice.app/tonga/blog/tonga-sales-tax))_
- **Input tax credit** — Registered persons may credit CT paid on business inputs against CT charged on supplies  _(Consumption Tax Act)_
- **Consumption Tax on imports** — 15% % (Charged on the value of imported goods at the border; (approx — confirm valuation base))  _(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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/to-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.