How To Invest In Fiji

Business Environment

Fiji has a secure and reliable business environment that harnesses a multitude of investment prospects and opportunities, specialising in manufacturing, garments/textile, fisheries, forestry, agro-processing, flori-culture, tourism, mining and information technology. These fields are utilised by many international investors, including notable figures Lang Walker of Walker Corporation and Tony Robbins.

Logistically, Fiji has easy and dependable access to efficient global communications and transportation routes. Both in shipping and air travel, Fiji’s business environment ensures secure and viable transport which is maintained by bodies such as the Ministry of Tourism & Civil Aviation. Fiji also operates with state of the art telecommunication infrastructure that provides secure links through fibre optic cable connections and satellites to connect to the rest of the world in advanced and effective methods. Furthermore, Fiji utilises well-developed infrastructure and possesses a very high standard for electricity, water supply, international airports and wharfs. This is accompanied by progressive health and medical facilities, with a modern private hospital and medical centres.

Business-wise, Fiji also maintains a very high standard. With well-developed banking and financial institutions, such as Westpac, Bank South Pacific and Reserve Bank of Fiji, the stability of an effective financial system and the regulation of a sound financial structure is consistently upheld. Fiji has the institutions available to provide full financial services and offer fast registration for foreign investment projects. The Department of Immigration is dedicated to the processing and issuance of work permits and other documents necessary for investing in Fiji. There is also extensive information and assistance provided by Investment Fiji, who detail all the requirements for starting a business in Fiji.

Please contact us on +61 2 9900 0700 for further information concerning investment in Fiji.

Tax Incentives

The Fiji Government offer a great range of tax incentives and exemptions to promote the successful growth of business in Fiji. The Corporate Tax Rate in Fiji is positioned at a competitive 25%. Also, a foreign company that establishes or relocates its Headquarters to Fiji will be subject to a lower corporate tax rate of 20%. Additionally, all companies that are listed on the South Pacific Stock Exchange (SPSE) will be subject to a lower tax rate of 15% – provided that the company has a 40 percent local shareholding structure.


List of Tax Types & Rates

Pay As You Earn (PAYE)18% – 39%
Value Added Tax (VAT)15%
Capital Gains Tax *CGT)10%
Service Turnover Tax (STT)
Environmental & Climate Adaptarion Levy (ECAL)5%
Departure Tax (DT)$125 (1 August 2023)

$140 (1 January 2024)

Telecommunication Levy (TL)1%
Credit Card Levy (CCL)3%
Third Party Levy (TPL)20%
Health Levy (HL)6%
Customs Duty bands0% – 15%

Fiji has many tax-free region incentives. Newly incorporated entities engaged in a new business with an initial minimum investment of $250,000 may qualify in the following regions:

  • Savusavu Industrial Zone
  • Rotuma
  • Kadavu
  • Levuka
  • Lomaiviti
  • Lau
  • Nausori-Lautoka region

For more detailed tax information and specific deduction amounts, including incentives for industries such as Hotel Investment, Film Making and Audio Visual, Agricultural, Information Communication Technology, Manufacturer, Shipping, Unit Trust, Medical Investment, Residential Housing, etc., visit the following pages or contact us +61 2 9900 0070.

This document includes details specific tax incentives for a large range of sectors and industries, as well as information on various Fijian Government programs.

Sector Profile

Check out the latest list of incentives & opportunities across a wide range of sectors in Fiji

Step-by-step guide to take you through that process for starting a business in Fiji

How To Invest in Fiji

businessNOW FIJI is Fiji’s one-stop portal for entrepreneurs and investors that aims to make it simpler for you to get your business going in Fiji, as well as to tap on the many opportunities to grow your business while enjoying on the various investment incentives and benefits offered to businesses and investors.

This portal simplifies the process of the two critical pillars of doing business in Fiji. Particularly, to start a business; as well as to build, construct, or invest in Fiji. Discover how easy it is to get going with every step of the business registration and construction permit approval process, with detailed checklists, transparent timelines and downloadable forms in one central and easy-to-access website.


Foreign Investors are required to carefully study:

  • The list of Reserved Activities
  • The Restricted Activities

Requirements and relevant organisations for investing in Fiji:

1. Registrar of companies for the reservation of business/company name

2. Fiji Revenue & Customs Service for the registration of Tax and VAT

3. Department of Immigration for work permits

4. Reserve Bank of Fiji for the issue of capital

5. Fiji National Provident Fund for the registration of workers


You can see the processes and procedures on the above information via the businessNOW FIJI portal.

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