Step #4: Tax registration

Businesses can register in person at the Ministry of Revenue and Customs. No registration fee applies.

Process

1. Register for Tax Identification Number (TIN). 
2. Register for Consumption Tax (Value Added Tax – VAT). 

A. Register for Tax Identification Number (TIN) 

The Tax Identification Number (TIN) is a unique number assigned to each taxpayer—individual or business—and is required for all tax-related transactions and filings.

1. Applying for a TIN – Individuals

• Complete the following forms: Form 1 (Individual Application), or Form 2 (Sole Traders and Small Business Tax). 
• Provide one valid form of identification: Birth Certificate, Tongan Passport or International Passport (with visa page), Current Driver’s License, or Tonga National ID. 

TIN confirmation is issued within 3 to 5 working days after receiving the application and valid ID.

2. Applying for a TIN – Non-Individuals

Non-individual entities such as companies, partnerships, trusts, or incorporated societies, applicants must:

• Complete Form 3 – for non-individuals.
• Submit one of the following documents: Certificate of Incorporation (companies or incorporated societies), Certificate of Business License, Deed of Trust (for trusts), and/or Deed of Partnership (for partnerships).

For detailed information, please review Ministry of Revenue & Customs online portal: https://www.revenue.gov.to/Tax-Identification-Number

B. Register for Consumption Tax (Value Added Tax "VAT")

Consumption Tax (CT) is a tax on spending levied on the supply of most goods and services in Tonga at the rate of 15% with effect from 1^st April 2005.

Compulsory Registration for a business if:

• It carries on a taxable activity and expects to earn TOP$100,000 or more in taxable supplies over the next 12 months;

• It earned TOP$100,000 or more in taxable supplies over the past 12 months (or a shorter period);
• It is a government or private body that issues licenses, permits, or similar services for a fee.

Voluntary Registration: Businesses with annual gross turnover below TOP$100,000.

How to Register 

To register, submit the following to the  Ministry of Revenue and Customs Head Office or email to cst@revenue.gov.to:

• Form 1 (Regulation 10): Consumption Tax Application for Registration
• Checklist for Compulsory CT Registration (if applicable)
• Any required supporting documents listed in the application form and checklist

Note: A Tax Identification Number (TIN) is required before registering for CT. If the business does not have one, it must apply for a TIN first.

After Registration

Once registered, the Ministry will issue a Registration Letter with the date the first CT return is due, and aCT Registration Certificate (must be displayed in a visible location at every business premise)

For detailed information, please review Ministry of Revenue & Customs online portal: https://www.revenue.gov.to/consumption-tax-registration

Contact Information

• Revenue Office
• Telephone: +676 26432 or +676 7400550
• Email: cst@revenue.gov.to
• Website: https://www.revenue.gov.to/index.php/tax-view
• Adress:  Tungi Colonnade Building, 1st Floor, Taufa’ahau Rd, Nuku’alofa