Tonga VAT / Sales Tax
Detailed vat / sales tax rates and rules for Tonga in 2026.
VAT / Sales TaxTOP
Tonga levies a Consumption Tax (CT) at a standard rate of 15% on most goods and services. The CT is similar to a VAT and applies to the supply of goods and services within Tonga as well as imports. Exports are zero-rated. Certain essential food items may be exempt or zero-rated. The CT is the government's primary domestic revenue source.
Standard Rate
15%
Registration Threshold
TOP 100,000 annual turnover
Reduced Rates
0% — Exports, certain basic food supplies
How Tonga VAT / Sales Tax compares
Tonga’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Oceania’s regional average of 7.1%.
Tonga
15%
Oceania average
7.1%
Global average
13.7%
