Tonga Taxes: The Taxes & Fees Travellers Need to Know About
No one wants to hear about the extra fees or taxes they might have to pay for anywhere in the world. Luckily, Tonga is a country with such reasonable prices that you’ll hardly notice the taxes that have been applied! Nevertheless, it’s always good to keep savvy about what you are spending, which is why we’ve put this quick Tonga tax guide for travellers.
Tips for Paying Taxes in Tonga
- There is a universally-applied tax to all goods and services in Tonga, which is often included in the stated price
- A price seems too good to be true? Ask if the CT is included
- Be aware that travellers paying by credit card will likely receive a 4-5% fee – learn more about What is The Best Way to Pay in Tonga?
- Cash is king in Tonga!
For more tips, see 10 Ways to Save Money When Travelling in Tonga.
Taxes on Goods & Services
CT Rate: 15% of the price of all goods and service.
A tax applied to all goods and services in Tonga is known as the Consumption Tax or “CT”. This tax will be applied to most things that you buy in Tonga, from food in restaurants to vehicle hire to any activities you pay for.
Almost all prices you will see in Tonga will include the CT unless stated otherwise. If you’re unsure, it’s always best to ask whether the price includes CT.
Since 2015, the CT rate in Tonga has been 15% of the total cost of the good or service.
Good/Services Exempt from CT
Some goods and services in Tonga are exempt from the Consumption Tax, including:
- medical, dental or nursing services
- prescription medicines
- education services
- financial services
- public transport services (not including tourism operators)
- lease of residential land
- goods not exceeding TOP$500 in value accompanying a person arriving by sea or air in Tonga
- an import of goods by a diplomatic or consular mission.
Can You Get CT Refunded?
Visitors cannot claim a tax refund on the Consumption Tax.
Tonga Departure Tax
Rate: TOP$55 per international visitor
As of 2015, the Tonga Departure Tax became a flat rate of TOP$55 for each international visitor departing Tonga. The Tonga Departure Tax is included in flight tickets from Tonga – it is not a fee that you have to pay separately at the airport. For this reason, many visitors will not notice this rate when booking a flight to and from Tonga… But now you know!
Note that infants under two years old who are not occupying a seat are exempt from the Departure Tax.