Kiribati

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Overview

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Identifiers

Collect two identifiers from each business customer in Kiribati and submit them as strings on the application body. Tax ID: Unique identifier issued by the MFED Revenue Division (Tarawa Tax Office) upon business registration for tax purposes. Mandatory for all businesses with annual turnover of AUD 5,000 or more; optional below that threshold. Required before opening a corporate bank account. Used for income tax, VAT (12.5% standard rate), and PAYE compliance filings. A separate VAT registration number is issued upon VAT registration. No standardised public alphanumeric format confirmed; issued as part of tax registration at the MFED office in Bairiki, South Tarawa or the Kiritimati Tax Office. Also accessible online via the government eTax platform (tax.gov.ki). Registration number: Assigned at incorporation by the BCRD under the Companies Act 2021 (which replaced the Companies Ordinance 1979); appears on the Certificate of Incorporation. Prior to the Companies Act 2021, numbers were issued under the Companies Ordinance 1979. No standardised alphanumeric format publicly confirmed. The BCRD manages the commercial register and supervises business activities at national level.

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Sector regulators

KFSA (Kiribati Financial Supervisory Authority) · MFED Revenue Division (tax authority) · MTCIC / BCRD (company registry and business licensing) · KIFA (Kiribati International Financial Authority — offshore IBC financial licences)

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Legal structures

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

• Legal Registration: Issued by the BCRD under the Companies Act 2021 upon successful incorporation; confirms company name, company number, date of incorporation, and registered office. The BCRD also issues a company number that appears on all registry extracts. Foreign companies additionally require a Foreign Investment Certificate from the MTCIC Investment Promotion Division under the Foreign Investment Act 2018. Branches register separately but are not issued a domestic Certificate of Incorporation. Processing time approximately 7–14 working days from submission; fees include a lodgement charge and certificate fee.
• Constitutive Documents: Filed with the BCRD at incorporation under the Companies Act 2021; sets out the company name, objects, share capital structure, and governance rules. Under the 2021 Act a company may adopt its own constitution (memorandum and articles) or use the standard model articles prescribed by regulation. Documents must be filed prior to or simultaneously with the Certificate of Incorporation application.
• Tax Registration: TIN Certificate issued by the MFED Revenue Division (Tarawa Tax Office) upon tax registration; required for all businesses with annual turnover of AUD 5,000 or more. A separate VAT Registration Certificate is issued upon registration for value-added tax (12.5% standard rate). Both certificates are issued by the MFED. Tax registration is mandatory before commencing operations for any business required to register. Businesses register at the MFED Bairiki office or the Kiritimati Tax Office. Online filing available via eTax platform (tax.gov.ki).
• Operating Permit: A business/operational licence is required from the relevant local council authority before a business may commence operations; issued separately by each local government jurisdiction. Three main licensing jurisdictions: Betio (Betio Town Council), Teinainano Urban Council (TUC) for South Tarawa, and Kiritimati Island. The licence must be renewed annually. Without this licence a business cannot legally trade. The licence indicates the nature and location of the business. Procedure details and fees vary by jurisdiction and are listed on the Kiribati Trade Portal (kiribati.tradeportal.org).
• Sector-Specific License: The Kiribati Financial Supervisory Authority (KFSA, kfsa.gov.ki), established under the Financial Supervisory Authority of Kiribati Act 2021 and the Kiribati Financial Institutions Act 2021, licenses and supervises commercial banks, the Development Bank of Kiribati, the Kiribati Provident Fund, insurance companies, credit unions, money transfer operators, credit institutions, and moneylenders. For international/offshore financial services (banking, gaming, brokerage/FX, crypto, insurance) through an IBC structure, the Kiribati International Financial Authority (KIFA, kiribas.org) issues the relevant offshore financial licence. Collect the applicable licence certificate for any regulated financial entity.
• Governance Records: Companies must maintain a Register of Directors at their registered office under the Companies Act 2021. The register records the names, addresses, and dates of appointment of all directors. Director information is also captured in the BCRD commercial register and in annual returns filed with the BCRD. At least one director must be resident in Kiribati. Public searches of director details are available via third-party commercial registry services; the BCRD itself does not operate an online search portal as of 2026.
• Signing Authority: No statutory prescribed form; standard practice is a board resolution signed by all directors or a quorum, on company letterhead, authorising a named signatory to act on behalf of the company. For cross-border use, a notarised Power of Attorney may be required. Kiribati is NOT a party to the Hague Apostille Convention; documents for international use require full consular legalisation (certification at the Ministry of Foreign Affairs and then at the consulate of the destination country) rather than an apostille.
• Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks. Note that utility services in Kiribati are provided by the Public Utilities Board (PUB) for electricity and water on South Tarawa; availability of utility bills may be limited outside major urban centres.
• Good Standing: Issued by the BCRD on request; confirms the company is duly incorporated, has complied with annual filing requirements, and is in good standing with the Registrar. Available for companies registered under the Companies Act 2021. Third-party services (e.g. Schmidt & Schmidt) offer certificate retrieval with or without consular legalisation (note: Kiribati is not in the Hague Apostille Convention; cross-border use requires consular legalisation, not apostille). The BCRD does not operate an online self-service certificate portal; requests are processed in person or via authorised agents. For IBCs registered under the international offshore regime, the Kiribati International Business and Companies Register (kiribas.net) issues its own Certificate of Good Standing.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

• The Companies Act 2021 replaced the Companies Ordinance 1979 and significantly modernised Kiribati company law: removed minimum capital requirements, eliminated the mandatory company secretary, enabled single-director single-shareholder companies, simplified incorporation procedures, and paved the way for electronic filings. Companies incorporated under the old Ordinance should have re-registered; verify registration status and confirm which act governs the entity.
• A business/operational licence from the relevant local council (Betio Town Council, Teinainano Urban Council, or Kiritimati Island Council) is a mandatory pre-commencement requirement for all businesses. The licence must be renewed annually. Confirm the correct council jurisdiction based on the company’s registered office address.
• Foreign investors must hold a Foreign Investment Certificate issued under the Foreign Investment Act 2018 by the MTCIC Investment Promotion Division. Certain sectors are on the Prohibited, Restricted or Reserved Sectors list and may not be open to full foreign ownership. Verify sector eligibility before onboarding a foreign-owned entity.
• The BCRD does not operate a publicly searchable online company registry portal; company searches must be conducted in person or via licensed agents. Third-party services (e.g. Schmidt & Schmidt) can obtain official BCRD extracts and certificates with consular legalisation for cross-border use; typical processing 7–14 days.
• Kiribati is NOT a party to the Hague Apostille Convention (confirmed against HCCH status table, 129 contracting parties as of December 2025 — Kiribati not listed). Documents for cross-border use require full consular legalisation: authentication by the Kiribati Ministry of Foreign Affairs followed by legalisation at the consulate of the destination country.
• Cooperatives and credit unions are registered by the separate Cooperative and Credit Union Regulatory Division (CCURD) under the Cooperative Societies Ordinance 1977 and the Kiribati Credit Union Act 1990, not by the BCRD. Obtain the relevant CCURD registration certificate if onboarding a cooperative.
• All businesses employing staff must register employees with the Kiribati Provident Fund (KPF) and operate the PAYE withholding system; PAYE monthly filings are due 21 days after month-end.