Tonga currently has no specific cryptocurrency legislation. A Bitcoin legal tender bill was proposed in 2022 but was not adopted. The central bank has issued warnings about cryptocurrency investment scams but no formal regulatory framework is in place.
| Status | unknown |
| Risk Score | 65/100 (High Risk) |
| Region | asia pacific |
| Currency | TOP |
| Capital Gains (Personal) | 0% - no income tax on individuals |
| Capital Gains (Corporate) | 25% CIT |
| VAT on Crypto | No |
| Staking Tax | N/A |
| Airdrop Tax | N/A |
No crypto-specific tax guidance available.
| Required | No |
| Regulator | NRBT |
| Framework | No crypto legislation; MP proposed Bitcoin legal tender bill (2022, not adopted) |
| Ease | very_complex |
| Cost | N/A |
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | Yes |
| Electricity | $0.3/kWh |
| Renewable | 15% |
| Infrastructure | fair |
Electricity costs are high at $0.3/kWh with limited renewable energy penetration. Mining status is not clearly regulated or restricted.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Banking Access | restricted |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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