To Company Formation

---
name: to-company-formation
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/to-company-formation"
  jurisdiction: "TO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tonga Company Formation & Entity Choice

## 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)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `to-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/to-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.