Tonga public holidays 2026, consumption tax rate and tax data
Tonga: consumption tax rate 15% since 1 Apr 2005; 11 public holidays in 2026 (next: Constitution Day / National Day, 2 Nov 2026); corporate tax rate 25%; policy interest rate 2%; inflation rate (CPI) 12.1%.
11 series, each cited to the official source it was verified against; most recently verified 21 Oct 2026. Currency TOP.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "TO", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2005-04-01", "last_confirmed": "2026-07-23", "source": { "name": "Consumption Tax Act, CAP. 11.01 (2020 Revised Edition), section 5(3)(…", "url": "https://ago.gov.to/cms/images/LEGISLATION/PRINCIPAL/2003/2003-0029/ConsumptionTaxAct_3.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"to","amount":1000}.
Tonga public holidays 2026
11 days in 2026; next: Constitution Day / National Day on 2 Nov 2026. Official source: Public Holidays Act, CAP. 8.11 (2020 Revised Edition), section 2 · last verified 30 Jul 2026
Fixed by law 7 Confirmed 1 Substitute 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 25 Apr 2026 Sat | ANZAC Day | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 8 Jun 2026 Mon | Emancipation Day observed; statutory date 4 June |
Substitute | Public Holidays Act, CAP. 8.11 (2020… |
| 4 Jul 2026 Sat | Official Birthday of His Majesty King Tupou VI | Confirmed | Public Holidays Act, CAP. 8.11 (2020… |
| 17 Sep 2026 Thu | Birthday of HRH the Crown Prince Tupouto'a 'Ulukalala | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 2 Nov 2026 Mon | Constitution Day / National Day observed; statutory date 4 November |
Substitute | Public Holidays Act, CAP. 8.11 (2020… |
| 7 Dec 2026 Mon | Anniversary of the Coronation of H.M. King George Tupou I observed; statutory date 4 December |
Substitute | Public Holidays Act, CAP. 8.11 (2020… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
2027 dates already held (12)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 25 Apr 2027 Sun | ANZAC Day statutory date; falls Sunday and is expressly excepted from Monday-isation, so no lieu day arises under the Act — see notes |
Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 7 Jun 2027 Mon | Emancipation Day observed; statutory date 4 June, a Friday, moved to the following Monday |
Substitute | Public Holidays Act, CAP. 8.11 (2020… |
| 5 Jul 2027 Mon | Anniversary of the Coronation of the reigning Sovereign observed; statutory date 4 July falls on a Sunday |
Substitute | Public Holidays Act, CAP. 8.11 (2020… |
| 12 Jul 2027 Mon | Official Birthday of His Majesty King Tupou VI | Confirmed | Public Holidays Act, CAP. 8.11 (2020… |
| 17 Sep 2027 Fri | Birthday of HRH the Crown Prince Tupouto'a 'Ulukalala | Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 8 Nov 2027 Mon | Constitution Day / National Day observed; statutory date 4 November, a Thursday, moved to the following Monday |
Substitute | Public Holidays Act, CAP. 8.11 (2020… |
| 6 Dec 2027 Mon | Anniversary of the Coronation of H.M. King George Tupou I observed; statutory date 4 December, a Saturday, moved to the following Monday |
Substitute | Public Holidays Act, CAP. 8.11 (2020… |
| 25 Dec 2027 Sat | Christmas Day falls Saturday; expressly excepted from Monday-isation — see notes |
Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
| 26 Dec 2027 Sun | Boxing Day falls Sunday; expressly excepted from Monday-isation — see notes |
Fixed by law | Public Holidays Act, CAP. 8.11 (2020… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Tonga value
Rate schedules and breakdowns
Withholding tax rates
5–15% across 7 withholding taxes — no single rate · in force from — · Official source: Income Tax Act 2007 (Cap 11.05, 2020 Revised Edition), s 79(2): 'A person… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Withholding tax on dividends to non-residents | 15 | Tongan-source dividends paid to non-resident persons | Ministry of Revenue and Customs, Non… |
| interest | Withholding tax on interest to non-residents | 15 | Tongan-source interest paid to non-resident persons | Ministry of Revenue and Customs, Non… |
| Constructive receipt counts: interest credited to a foreign lender's account is 'received' even if not remitted. A separate 10% withholding applies to interest paid to RESIDENTS by companies (s 77) - do not conflate. | ||||
| royalties | Withholding tax on royalties to non-residents | 15 | Tongan-source royalties paid to non-resident persons | Ministry of Revenue and Customs, Non… |
| technical-services-management-fees | Withholding tax on technical services fees, management fees and natural resource amounts | 15 | Tongan-source technical services fees, management fees and natural resource amounts paid to non-resident persons | Ministry of Revenue and Customs, Non… |
| insurance-premiums | Withholding tax on insurance premiums to non-residents | 5 | Tongan-source insurance premiums paid to non-resident persons | Ministry of Revenue and Customs, Non… |
| rent | Withholding tax on rent to non-residents | 7.5 | Tongan-source rent paid to non-resident persons (other than land-lease rent paid through the Minister of Lands, which bears 3% under s 78) | Ministry of Revenue and Customs, Non… |
| independent-services | Withholding tax on independent services business income | 10 | Tongan-source business income paid to a non-resident person rendering independent services (including non-resident contractors) | Income Tax Act 2007 s 79(3): 'A person… |
Personal income tax brackets
0–25% across 5 bands · in force from 2021-07-01 · Official source: Ministry of Revenue and Customs · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 12000 | 0 |
| 12000 | 30000 | 10 |
| 30000 | 50000 | 15 |
| 50000 | 70000 | 20 |
| 70000 | — | 25 |
Statutory social-insurance contributions
12.5% across 1 contribution branch · in force from 2017-07-01 · Official source: National Retirement Benefits Fund Act, Chapter 8.08 of the Laws of Tonga, 2020… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| national_retirement_benefits_fund | National Retirement Benefits Fund (NRBF) contribution — statutory MINIMUM rate | 12.5 | 5 | 7.5 | percent | The member's ANNUAL EARNINGS as applicable at the July Review Date, expressed in COMPLETE PA'ANGA. The Second Schedule fixes the rates as percentages "of each complete pa'anga of insurable earnings", and the Fund states: "A member shall contribute to the Fund 5% of his annual earnings applicable at the July Review Date. The Employer shall contribute to the Fund 7.5% of the member's annual earnings applicable at the July Review Date." "Earnings" is defined in section 2 as "all emoluments due to an employee in respect of services performed under a contract of service whether paid daily, weekly, fortnightly, monthly or at any other intervals, and shall include any bonus, commission or allowance payable by the employer to the employee whether such bonus, commission or allowance is payable under his contract or service or otherwise", but EXCLUDING: (a) overtime payment; (b) gratuity; (c) retrenchment, redundancy or termination payment; (d) retirement benefits; (e) any sums payable by an employer, whether or not prescribed by legislation, in respect of sickness, maternity or work-related injury; (f) any travelling allowance or the value of any travel concession or benefit; and (g) any payments made by an employer to an employee for reimbursement or expenses incurred for the purposes of his employment. "Wages" has the same meaning as "earnings". There is NO earnings ceiling and no earnings floor. | TOP |
| TONGA DOES HAVE A MANDATORY PRIVATE-SECTOR SCHEME — this is the single most commonly mis-stated fact about Tongan payroll. Section 19(1) binds "every employer having one or more employees", with no size threshold, no industry limitation and no public-sector confinement. The… | |||||||
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