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Tonga
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
59.49 / 100
Global rank
#170
Corporate tax
25%
Personal tax
20%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.9 / 10
- Affordability Index6.5 / 10
- Entry Ease Index5.8 / 10
- Tax Freedom Index6.8 / 10
- WiFi Index5.1 / 10
- Admin Ease Index5.3 / 10
- Healthcare Index6.2 / 10
- City Comfort Index6.9 / 10
- WeatherComfort Index6.5 / 10
- Banking Index4.4 / 10
- GeoStability Index8.1 / 10
- Justice & Order Index6.3 / 10
- Quality of Life Index7.0 / 10
- Open Society Index5.7 / 10
- Flight Index2.5 / 10
- Environmental Quality Index7.9 / 10
- English Index6.0 / 10
- Wealth Protection Index7.6 / 10
- AI Access Index5.3 / 10
- Economic Openness Index5.0 / 10
- Market Depth Index2.6 / 10
- ClimateShield Index4.7 / 10
Country snapshot
- Capital
- Nuku'alofa
- Population (approx.)
- 100,000
- Area (km²)
- 747 km²
- Currency code (ISO 4217)
- TOP
- Currency name
- Tongan pa'anga
- Main airport IATA code
- TBU
- Airport name
- Fua'amotu International Airport
General facts
- Minimum monthly cost
- From $1,570/month
- Main languages
- Tongan
- Jurisdiction type
- Country
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .to
- Phone calling code
- +676
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 20%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies are taxed on worldwide income under Section 5 of the Income Tax Act 2007 with foreign tax credit available. The Tongan treaty network is minimal which materially reduces the practical value of the credit. Tonga is not in the OECD or G20 Inclusive Framework Pillar Two implementation list, so no Qualified Domestic Minimum Top-up Tax applies.
Flat 25% on chargeable income for resident companies (worldwide income basis) and on Tonga-source income for non-residents. No reduced-rate corporate regime, no free zone, no Patent Box, no distributed-profits structure. The Industries Development Incentives Act 1978 tax holidays were repealed in 2007 and replaced by an accelerated capital allowance and intangibles amortisation system under the Income Tax Act 2007.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Resident individuals (183-day test under Section 4 of the Income Tax Act 2007) are taxed on worldwide income, non-residents on Tonga-source only. Foreign tax credit available under domestic law but the treaty network is minimal. The Small Business Tax under Section 8 of the Income Tax Act 2007 offers a turnover-based simplified regime for sole traders below TOP 100,000 annual turnover, excluding professional service providers.
Top statutory rate of 20% applies to chargeable income above TOP 30,000 per annum. Brackets are 0% up to TOP 14,000 personal exemption, 10% from TOP 14,001 to 30,000, and 20% above TOP 30,000. Capital gains are taxed as ordinary income (no separate CGT). No wealth tax, no inheritance tax, no estate duty. Mandatory contributions to the National Retirement Benefits Fund at 5% employer plus 5% employee on employment income.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For individuals
Small Business Tax (SBT)
AvailableSimplified turnover-based tax for Tongan sole traders with annual gross turnover below TOP 100,000 who are not registered for Consumption Tax.
You either qualify for Tonga's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Tonga. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Tonga lists several residency and mobility routes across business founder routes, work (employer sponsored), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Tonga Business Visa
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Tonga Employment Visa
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Tonga Assured Income Visa
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Tonga Residency Visa
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Tonga.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index8.1 / 10Very strong geostability index
- Environmental Quality Index7.9 / 10Strong environmental quality index
- SafetyShield Index7.9 / 10Solid safety baseline
Weakest dimensions
- Flight Index2.5 / 10
- Market Depth Index2.6 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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