Tonga

Paying Taxes in

Tonga

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 8 25.0% taxable income 24.3
Vehicle tax 4 fixed fee 1.1
Interest tax 1 3.00% interest income 0.3
Business license 1 fixed fee 0
Stamp duty 1 TOP 0.02 per check number of checks 0
Value added tax (GST) 12 144 15.00% value added not included
Personal income tax withheld 12 10.00% taxable personal income withheld
Totals: 20 164 25.7