Source-cited draft: company formation & entity choice for Tonga (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Common entity types
Limited liability company, sole trader/business name, partnership, and registered foreign company branchCompanies Act 1995 (https://www.businessregistries.gov.to/header-footer/how-to-register-a-company-2/)
Company name requirement
A company name must end with "Limited" or "Limiteti"Companies Act 1995 (https://www.businessregistries.gov.to/header-footer/how-to-register-a-company-2/)
Name reservation validity
Reserved name valid for 20 days after approval; application must be filed within that windowCompanies Act 1995 (https://www.businessregistries.gov.to/header-footer/how-to-register-a-company-2/)
Incorporation application
Form 1 delivered to the Registrar of Companies with fees and (if differing from the standard) the company constitutionCompanies Act 1995 (https://www.businessregistries.gov.to/header-footer/how-to-register-a-company-2/)
Company registration fee (online)
USD 300Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/)
Company registration fee (offline)
USD 400Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/)
Name reservation fee
USD 60 online; USD 80 offlineCompanies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/)
Minimum share capital
No statutory minimum share capital prescribedCompanies Act 1995
Outcome of registration
Certificate of Incorporation issued and the company listed on the Tongan RegisterCompanies Act 1995 (https://www.businessregistries.gov.to/header-footer/how-to-register-a-company-2/)
Online registry system
New online registration system for companies, business licenses, business names and foreign investments launched 11 December 2024Companies Regulations 2025 (https://www.businessregistries.gov.to/)
Core annual compliance
File annual return with the Registrar, maintain a registered office and records, file annual income tax return, and file periodic Consumption Tax returns if registeredCompanies Act 1995
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Other Tonga computations in the OpenAccountants Tax Library.