Private Limited Company Pte LtdFiji
What it takes to form, own and run a private limited company in Fiji, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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the liability of members is limited by the articles of association
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A Company is not required to specify an Authorised Share Capital in its Articles of Association, application for registration or Financial Statements.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Required
- Paying up the capital
- Shares may be issued partly paid; a member holding partly-paid shares must pay calls on the terms of issue (Companies Act 2015 ss.191(1)(c), 201).
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If Shares in a Company are partly-paid, the Member is liable to pay calls on the shares in accordance with the terms on which the shares are issued.
Own it
Who may own and run it
- Directors
- At least 1 · one must live there
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minimum of 1 director (1 resident in Fiji)
- Shareholders
- At least 1 · at most 50 · nominees allowed
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A Company must have at least one Member.
- Members
- At least 1 · at most 50 · one person may form it alone
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A Company must have at least one Member.
- A local company secretary
- Not required
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A Private Company is not required to have a Company secretary but, if it does
- A local registered agent
- Not required
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A Company must have a Registered Office in Fiji, and communications and notices to the Company may be addressed to its Registered Office.
Each year, at the registry
- Annual registry fee
- FJD 10
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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.
- Accounts on the public record
- No
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The Registrar may make any Annual Report Lodged with the Registrar publicly available, except the Annual Reports of Private Companies.
- Audit for a small company
- Not required
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A Small Private Company has to prepare— (a) Financial Statements if it is directed to do so under section 389;
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Lodge the Annual Report
- 4 months after the end of the accounting period
With Registrar of Companies
Companies Bill 2015 s.403(1): within 4 months after the end of the Financial Year; s.403(2) and s.388(3) mean a Small Private Company does not lodge unless directed.
- Pay the Prescribed Registration Fee
- Each year, on the anniversary of incorporation
With Registrar of Companies
Companies Bill 2015 s.24: each year within 28 days after the anniversary of registration, where an amount is prescribed.
What is public
- Directors
- Public
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must allow anyone to inspect a register kept under this Part.
- Shareholders
- Public
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must allow anyone to inspect a register kept under this Part.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%
Corporate income tax at 25% for companies other than SPSE-listed companies eligible for a reduced rate (tax year 2023 onward), as stated in the FRCS notice and rates table.
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Other companies – 25%.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Fiji
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Pte Ltd.
Every business in Fiji
VAT
- 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
Payment and banking services
1 service names Fiji on its own list: Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Private Limited Company (Pte Ltd)
- ISO 20275 code
- IOFNSecondary GLEIF, Entity Legal Forms code list