Tonga Capital Gains Tax
Detailed capital gains tax rates and rules for Tonga in 2026.
Capital GainsTOP
Tonga does not impose a capital gains tax. Gains from the disposal of property or investments are not subject to separate taxation. However, gains arising from corporate business activities may be included in taxable income for company tax purposes.
Standard Rate
0%
Exemptions
- No capital gains tax exists in Tonga
How Tonga Capital Gains compares
Tonga’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Oceania’s regional average of 4.3%.
Tonga
0%
Oceania average
4.3%
Global average
13.8%
