Unlimited liability companyFiji
What it takes to form, own and run an other legal form 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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Every Company other than a Private Company must have at least three Directors, not counting alternate Directors, and at least two Directors must ordinarily reside in Fiji.
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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
- Not stated
The registry’s and the law’s own pages do not mention it.
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 3 · one must live there · individuals only
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Every Company other than a Private Company must have at least three Directors, not counting alternate Directors, and at least two Directors must ordinarily reside in Fiji.
- Shareholders
- At least 1 · nominees allowed
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A Company must have at least one Member.
- Members
- At least 1 · one person may form it alone
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A Company must have at least one Member.
- A local company secretary
- Required
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Every Company other than a Private Company must have at least one Company secretary, and at least one of them must ordinarily reside in Fiji.
- 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 500
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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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Does not apply
- 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.
- 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. The FRCS pages do not say separately how a guarantee or unlimited company is taxed; the rate stated is for 'other companies' (not SPSE-listed).
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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 Unlimited liability company.
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
- Other legal formDerived our grouping, the same words in every country
- Name in law
- Unlimited liability company
- Identifier
- FJ-UNLIMITED-COMPANYA form ISO 20275 does not list.