Starting a Business · Tonga
Starting a business in Tonga: foreigner's guide (2026)
Tonga shaded by its starting a business status
Foreign investors in Tonga must complete multiple sequential steps — company incorporation, a mandatory Foreign Investment Certification, a business licence, and tax registration — before commencing operations. The Foreign Investment Act 2020 maintains Reserved and Restricted Activity lists that bar or condition foreign participation in specific sectors, though 100% foreign ownership is permitted in all non-reserved activities. A fully online registry launched in December 2024 has substantially reduced administrative burden.
Key points
Any overseas person — including a locally-incorporated company where a non-Tongan controls more than 25% of voting shares — must obtain a Foreign Investment Registration Certificate before commencing business. The application fee is TOP 500 (approx. USD 210).
The standard process comprises at minimum four steps: (1) incorporate a company or register a business name via the Business Registries Office online portal; (2) obtain Foreign Investment Certification; (3) obtain a Business Licence; (4) register with Tonga Revenue Services for a Tax Identification Number (TIN). Each step is sequential and administered by a different authority.
On 11 December 2024 Tonga launched a fully online Business Registries portal (businessregistries.gov.to) enabling company incorporation, business-name registration, and foreign investment certification filings with secure online payment, replacing the prior paper-based system and reducing cost and processing time.
The Foreign Investment Act 2020 empowers the Minister to maintain a Reserved List (activities open only to Tongan nationals) and a Restricted List (activities foreigners may enter only if prescribed conditions are met). The 2021 Regulations reduced total reserved/restricted activities from 17 to 11, making Tonga one of the more open Pacific economies to FDI outside those sectors.
In sectors not on the Reserved or Restricted list, 100% foreign ownership is permitted. A company is classified as a foreign investment business once a non-Tongan controls more than 25% of voting shares, triggering certification requirements but not a mandatory local-partner rule.
Company incorporation fees range from TOP 100–750 (approx. USD 40–315) depending on entity type. No statutory minimum paid-up capital is required for general company formation; individual sector licences may impose their own capital thresholds.
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Last verified 5/25/2026 · Orientation, not legal advice - verify against the primary sources linked above. Explore the full world map →