Fiji
Fiji: 4 company types, its taxes, banking and business environment.
Forming a company
Company types in Fiji
The 4 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Fiji. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Fiji.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Fiji: where to register, file and check.
Blocs and agreements
The trade arrangements Fiji belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
None of the 36 arrangements we hold lists Fiji as a member.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 25%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- FJD 10Official The registry or ministry page as of 2026-10-14
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must pay a fee for the Prescribed Amount if an amount is prescribed to the Registrar each year within 28 days after the anniversary of the day on which it is registered.
VAT
The tax on what the company sells in Fiji, and when it must register, as the tax authority states it.
- The tax
- VAT (value added tax)
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It is charged at rates of 0% and 12.5%. Effective from 01/08/2025 , 12.5% VAT rate is charged on goods and services except for those items that fall under exempted and zero-rated VAT .
- Standard rate
- 12.5%
12.5% applies from 1 August 2025 (the FRCS VAT Guide still records the 15% rate used from 1 August 2023 to 31 July 2025). A 5% rate for tourism operators above the $2 million threshold takes effect on 1 September 2026.
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It is charged at rates of 0% and 12.5%. Effective from 01/08/2025 , 12.5% VAT rate is charged on goods and services except for those items that fall under exempted and zero-rated VAT .
- Other rates
- 0% zero-rated supplies listed in the Second Schedule of the VAT Act
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Applies to goods and services under Schedule 2 of Value Added Tax
- Registration threshold
- FJD 100,000
annual gross turnover from a taxable activity (produce suppliers excluded); annual
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Any person carrying on a “Taxable Activity” (other than a produce supplier) where annual gross turnover exceeds the registration threshold of $100,000.
- Voluntary registration
- Yes
Persons carrying on a taxable activity with annual gross turnover below $100,000 may register voluntarily.
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Persons carrying on taxable activity where annual gross turnover < $100,000.
- A foreign company
- See the note
The FRCS publishes a separate VAT reverse-charge brochure for services supplied by non-residents, but the VAT Guide read today states no threshold, first-supply or representative rule for a business with no establishment in Fiji.
- Returns filed
- Depends on the business
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$300,001.00 or more, will have to submit monthly returns. $300,000.00 or less, will have to submit quarterly returns.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Fiji, tax year 2025, as the tax authority states it.
- Corporate tax return
- 3 months after the end of the accounting period · each year
Key Dates lists the return by fiscal year-end: year ending 31 October is due 31 January, 31 December is due 31 March - the last day of the third month after year end.
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March 31 Your Income Tax return and payment are due for the fiscal year ending 31 December
- Corporate tax, final payment
- 3 months after the end of the accounting period · each year
Key Dates states 'return and payment' due together.
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March 31 Your Income Tax return and payment are due for the fiscal year ending 31 December
- Corporate tax, instalments
- 6 months after the end of the accounting period
Three instalments a year, due in the sixth, ninth and twelfth month of the company's financial year, counted from the start of the year. The page names the month, not the day; the day (end of month) is not stated. The rule is stored with the first instalment and the later two in also_months.
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Company Advance Tax Sixth month of the company’s financial year. Ninth month of the company’s financial year. Twelfth month of the company’s financial year.
- Personal income-tax return
- 3 months after the end of the tax year · each year
The Key Dates page lists the income tax return by fiscal year-end without separating individuals; the FRCS page on personal income tax says most salary and wage earners need not file.
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March 31 Your Income Tax return and payment are due for the fiscal year ending 31 December
- Personal income tax, final payment
- 3 months after the end of the tax year · each year
Key Dates states 'return and payment' due together.
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March 31 Your Income Tax return and payment are due for the fiscal year ending 31 December
- Personal income tax, instalments
- 30 April
Three instalments a year, 30 April, 31 August and 30 November; rule stores the first, the other two are in 'also'.
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Advance Tax for Persons other than a Company (e.g., sole traders, trustees, partners, directors): 30 April 31 August 30 November
- VAT return
- Day 31 of the following month · each month
Due the last day of the following month (day 31 stands for month-end: 28/29 Feb, 30 in April, June, September, November). Key Dates also lists quarterly VAT returns, due 31 January for October-December.
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January 31 Your VAT monthly returns and payments are due for the month of December
- Payroll withholding
- Day 31 of the following month · each month
Last day of the following month (day 31 stands for month-end).
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January 31 Your PAYE monthly returns and payments are due for the month of December
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Fiji yet.
Economy and trade
What it exports
Goods Fiji exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Fiji’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow HS 2201 | 30.6% | 24.6% | 22.2% | US$266 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 7.4% | 8.5% | 8.2% | US$98 m |
| Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form HS 7108 | 3.6% | 4.0% | 6.4% | US$77 m |
| Fish, frozen, excluding fish fillets and other fish meat of heading 0304 HS 0303 | 4.6% | 3.2% | 5.9% | US$70 m |
| Cane or beet sugar and chemically pure sucrose, in solid form HS 1701 | 4.7% | 8.6% | 5.1% | US$61 m |
| Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs HS 1604 | 6.1% | 4.7% | 4.6% | US$55 m |
| Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms HS 4401 | 5.0% | 3.0% | 3.4% | US$41 m |
| Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products HS 1905 | 2.2% | 2.7% | 2.1% | US$25 m |
| Parts of goods of heading 8801, 8802 or 8806 HS 8807 | 0.53% | 0.28% | 1.9% | US$23 m |
| Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith HS 0714 | 1.4% | 1.9% | 1.9% | US$23 m |
Total goods exports, 2024: US$1.2 bn. The ten largest headings are shown.