Tonga Corporate Income Tax
Detailed corporate income tax rates and rules for Tonga in 2026.
Corporate TaxTOP
Tonga imposes a corporate income tax (Company Tax) at a rate of 25% on the taxable profits of companies operating in the Kingdom. Both resident and non-resident companies are subject to tax on Tonga-sourced income. Tax incentives are available for approved investments in tourism, manufacturing, and agriculture through the Tonga Investment Board, including tax holidays and duty concessions.
Standard Rate
25%
How Tonga Corporate Tax compares
Tonga’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Oceania’s regional average of 16.8%.
Tonga
25%
Oceania average
16.8%
Global average
22.2%
