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 Department of 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 very low 20%. Also, a foreign company that establishes or relocates its Headquarters to Fiji will be subject to a lower corporate tax rate of 17%. Additionally, all companies that are listed on the South Pacific Stock Exchange (SPSE) will be subject to a lower tax rate of 10% – provided that the company has a 40 percent local shareholding structure.


List of Tax Types & Rates

Pay As You Earn (PAYE) 7%, 18%, 20%
Provisional Tax (PT) 5%
Fringe Benefit Tax (FBT) 20%
Social Responsibility Tax (SRT) 23% to 29% range over $270,000
Withholding Tax (WT) 15%
Value Added Tax (VAT) 9%
Capital Gains Tax *CGT) 10%
Service Turnover Tax (STT) 10%
Environmental Levy (EL) 6%
Fish Levy (FL) $450/tonne
Departure Tax (DT) $200
Telecommunication Levy (TL) 1%
Credit Card Levy (CCL) 3%
Third Party Levy (TPL) 20%
Health Levy (HL) 6%
Customs Duty bands 0%, 5%, 15%, 32%

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.

Tax Customs Incentives Flyer

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


A summary of the revenue policies from the Fiji Government included in the 2020-21 Budget.

Sector Profile

Agriculture has an immense potential in Fiji, our virgin soils and tropical climatic conditions allow for myriad of opportunities, targeting the domestic, local hotel industry and export markets.

Fiji is becoming one of the most sought after production locations in the world. It makes good business sense to shoot in Fiji and for film-makers to take advantage of the beautiful diverse locations and the best incentive in the world, the 75% Film Tax Rebate.

Fiji's energy situation is characterised primarily by high reliance on imported fuels. Therefore, the Government is committed to reduce the reliance on imported fossil fuels by incentivising energy generation through renewable energy sources in the country.

Fiji’s pristine ocean boasts diverse resources of marine life species that ranges from finfish products such yellow fin tuna, big eye tuna, albacore tuna, marlin, swordfish, mahi-mahi, deep water fish like snapper and reef fish species such as sea-beam, trevally, groupers, coral trout and rock cods. Aquaculture products include prawn, seaweed, giant clam and tilapia farming.

Fiji is blessed with a forest cover of 1.1 million hectares (ha) which covers 60% of our total land area and contributes around $544 million annually in terms of ecosystem-services. It continues to support increased export earnings, foreign & local investment, increased employment and economic growth, and support future generations.

A country’s health care system consists of both the public and private sectors, with the private one increasingly complementing public services. As countries in the developing world become wealthier their citizens may choose to use private health services to address their health needs. As a result, the private health sector in emerging markets can offer attractive returns to investors – from both the commercial and social perspectives.

Fiji is well positioned to attract ICT investments, starting from the lower end and moving up the value chain. Fiji has managed to secure its position in attracting renowned ICT investors to locate their back offices to Fiji allowing Fiji to position itself as the hub of the Pacific.

Prior to commencement of a business in Fiji, a foreign investor will be expected to apply and obtain approval from the following agencies or through the website.

Manufacturing has an immense potential in Fiji. The Fijian government is building a sustainable and globally competitive manufacturing sector through targeted assistance and a sound enabling environment for the private sector.

The geographical and geological setting of Fiji has attracted multinational exploration companies to invest and successfully prospect for mineral deposits including gold and mineral water.

Fiji’s renowned culture of hospitality and resourcefulness delivers exceptional value for investors. There are many examples of commercial success resulting from investment ventures by international partners.

How To Invest in Fiji

The Foreign Investment Act (FIA) 1999 and Foreign Investment Authority (Amendment) Act 2004 lay down the guidelines by which a foreign investor can invest in Fiji. There are 20 articles in the Foreign Investment Act 1999 and the Foreign Investment Authority (Amendment) Act 2004.


Foreign Investors are required to carefully study:


  • The list of Reserved Activities
  • The Restricted Activities
  • The Process of applying for the Foreign Investment Registration Certificate (FIRC)

Requirements and relevant organisations for investing in Fiji:

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

2. Investment Fiji for Foreign Investment Registration

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

4. Department of Immigration for work permits

5. Reserve Bank of Fiji for the issue of capital

6. Fiji National Provident Fund for the registration of workers


You can obtain a copy of the Act and access detailed information on the above mentioned via the Investment Fiji website.

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