Tonga
5.3/10
99th of 217
Tonga or Vietnam: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Tonga and Vietnam weigh about the same on the taxpayer.
Vietnam
5.4/10
94th of 217
| Tax | Tonga | Vietnam | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 20% | +5.0 points |
| Personal income tax top bracket | 0% to 25% | 5% to 35% | −10.0 points |
| VAT standard rate | 15% | 10% | +5.0 points |
Detailed schedules
Corporate income tax
Tonga
n/a
Vietnam
| General rate | 20% |
| SMEs 15 to 17% depending on conditions, 2025 law | 15% |
Personal income tax
Tonga
| Up to 12,000 TOP Scale effective since July 1, 2021 | 0% |
| 12,001 to 30,000 TOP | 10% |
| 30,001 to 50,000 TOP | 15% |
| 50,001 to 70,000 TOP | 20% |
| Over 70,000 TOP | 25% |
Vietnam
n/a
- Tonga : www.revenue.gov.to
- Vietnam : taxsummaries.pwc.com