DoubleTaxationTaxes on salary: Tonga preliminary data
How much income tax and social contributions are paid on a salary in Tonga, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | TOP 164,211 ≈ €60,000 |
|---|---|
| Income tax | TOP 34,053 ≈ €12,442 |
| Employee contributions | TOP 8,211 ≈ €3,000 |
| Take-home pay | TOP 121,948 ≈ €44,558 |
| Employer contributions and payroll taxes | TOP 12,316 ≈ €4,500 |
| Employer's labour cost | TOP 176,527 ≈ €64,500 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 TOP 82,106 | €60,000 TOP 164,211 | €120,000 TOP 328,422 |
|---|---|---|---|
| Sole proprietor | TOP 11,474 15.5 % | TOP 29,948 20.3 % | TOP 66,895 22.6 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Tonga yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 2.736853 TOP (UN Treasury — UN operational rates of exchange, 31/12/2025) ↗
Sources
- PacLII — Tonga Income Tax (Amendment) Order 2017 (law text from a third-party publisher; no official copy found)
- PacLII — Tonga Income Tax Act 2007 (ss 4, 5, 8, 21, 79) (law text from a third-party publisher; no official copy found)
- PacLII — National Retirement Benefits Scheme Act 2010 (Second Schedule rates) (law text from a third-party publisher; no official copy found)
- PacLII — National Retirement Benefits Scheme (Amendment) Act 2014 (law text from a third-party publisher; no official copy found)
- UN Treasury — UN operational rates of exchange (rate history per currency; January 2026 rate effective 31 Dec 2025)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.