Company Formation in Tonga

Company formation & entity choice for Tonga (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Tonga · tax year 2025 · changed 25 Jun 2026

Not yet approved

Built from the law

Use this skill in your AI.

Free in Claude, Cursor and Slack. Your AI follows it, with sources.

Add to your AI View on GitHub

Key figures: Tonga, 2025

Every figure is drawn from this skill and cited to its source.

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

The full skill

Entity types and incorporation

Common entity types — Limited liability company, sole trader/business name, partnership, and registered foreign company branch (Companies 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 window (Companies 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 constitution (Companies Act 1995 (https://www.businessregistries.gov.to/header-footer/how-to-register-a-company-2/))
Company registration fee (online) — USD 300 USD (per registry portal; confirm current TOP-denominated fee) (Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/))
Company registration fee (offline) — USD 400 USD (per registry portal; confirm current TOP-denominated fee) (Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/))
Name reservation fee — USD 60 online; USD 80 offline USD (per registry portal; confirm) (Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/))
Minimum share capital — No statutory minimum share capital prescribed (approx — confirm against Companies Act/Regulations) (Companies Act 1995)
Outcome of registration — Certificate of Incorporation issued and the company listed on the Tongan Register (Companies 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 2024 (Companies 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 registered (approx — confirm annual return due date) (Companies Act 1995)

Work with us

Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

No historical approval records.

Issue history

No issues recorded.

More Tonga skills

Payroll Social in Tonga VAT GST in Tonga Tax Overview in Tonga Income Tax in Tonga Corporate Income Tax in Tonga

See all Tonga skills →

General reference, not advice on your facts. Check with a professional before you file or pay.

Entity types and incorporation

Common entity types — Limited liability company, sole trader/business name, partnership, and registered foreign company branch (Companies 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 window (Companies 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 constitution (Companies Act 1995 (https://www.businessregistries.gov.to/header-footer/how-to-register-a-company-2/))

Company registration fee (online) — USD 300 USD (per registry portal; confirm current TOP-denominated fee) (Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/))

Company registration fee (offline) — USD 400 USD (per registry portal; confirm current TOP-denominated fee) (Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/))

Name reservation fee — USD 60 online; USD 80 offline USD (per registry portal; confirm) (Companies Act 1995 (https://chandrawatpartners.com/llc-incorporation-in-tonga-step-by-step-process-key-insights/))

Minimum share capital — No statutory minimum share capital prescribed (approx — confirm against Companies Act/Regulations) (Companies Act 1995)

Outcome of registration — Certificate of Incorporation issued and the company listed on the Tongan Register (Companies 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 2024 (Companies 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 registered (approx — confirm annual return due date) (Companies Act 1995)