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.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types and incorporation | Companies in Tonga are governed by the Companies Act 1995 and registered with the Business Registries Office. As of December 2024 registration is done through an online registries portal. Costs cited are official figures stated in USD by the registry. | |
| Common entity types | Limited liability company, sole trader/business name, partnership, and registered foreign company branchCompanies Act 1995 | |
| Company name requirement | A company name must end with "Limited" or "Limiteti"Companies Act 1995 | |
| Name reservation validity | Reserved name valid for 20 days after approval; application must be filed within that windowCompanies Act 1995 | |
| Incorporation application | Form 1 delivered to the Registrar of Companies with fees and (if differing from the standard) the company constitutionCompanies Act 1995 | |
| Company registration fee (online) | USD 300Companies Act 1995 | |
| Company registration fee (offline) | USD 400Companies Act 1995 |
Companies in Tonga are governed by the Companies Act 1995 and registered with the Business Registries Office. As of December 2024 registration is done through an online registries portal. Costs cited are official figures stated in USD by the registry.
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Other Tonga computations in the OpenAccountants library.
| Name reservation fee | USD 60 online; USD 80 offlineCompanies Act 1995 |
| 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 |
| Online registry system | New online registration system for companies, business licenses, business names and foreign investments launched 11 December 2024Companies Regulations 2025 |
| 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 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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