# Fiji

 Country code: FJ · Currency: FJD · Language: English

**Pros**
- Competitive corporate tax incentives and duty-free concessions for qualifying export-oriented entrepreneurial ventures.
- Strategic regional hub status with access to Pacific markets and a high-quality tropical lifestyle.
- Streamlined registration processes for foreign investors through digital platforms to minimize administrative friction.

**Cons**
- Recurrent political instability and constitutional shifts with risks for long-term capital investment and legal security.
- Complex land tenure system with communal ownership and restrictions on private property acquisition.
- Bureaucratic inefficiencies and corruption concerns within public administration and their impact on private sector operations.

Long story short: Here, taxes won acps a tight grip? No, taxes wonaTMt choke you, but the central bank keeps a grip on your profits: getting money out of the country requires an approval that can drag on for weeks.

In return, the tax rate stays reasonable, setting up a company in Suva or Nadi moves fast, and the banks, Australian-owned, are solid.

Other than that: corruption stays low-key, infrastructure in town holds up fine, fresh fish and hearty curries, quiet upscale neighborhoods, and landscapes that will take your breath away.

## Will your income be taxed?

Long story short: NO.
**Fiji** doesn't tax personal income, and nobody comes sniffing around when you settle in. No withholding, no tax return, no centre-of-vital-interests trap waiting to snap shut.

Earn what you want: the taxman here simply doesn't know your name.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | NONE | no personal income tax framework |

**01.2 Tax residence test**

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | does not exist here |  |
| Economic interest | does not exist here |  |
| Family centre | does not exist here |  |
| Habitual abode | does not exist here |  |
| Extended-stay test | does not exist here |  |

## Will your wealth be taxed?

Long story short: NO.
**Fiji** keeps its hands off what you hold. *No capital gains tax*, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | NONE | no capital gains regime |
| Dividend tax | NONE | no dividend tax |
| Interest income | NONE | no interest income tax |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | NONE | no annual wealth tax · no real-estate wealth tax · no net-worth assessment |
| Inheritance system | NONE | no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply. |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | UNREGULATED | Fallback rate: 10% · In April 2024, the Reserve Bank of Fiji (RBF) issued a formal directive stating that it is illegal for any individual or entity to purchase or invest in cryptocurrency using funds held in Fiji. While the activity is prohibited for residents, any realized gains would theoretically fall under general tax provisions: a 10% Capital Gains Tax (CGT) for disposals of capital assets or progressive Income Tax (up to 20%) for business/trading income. |
| Crypto-to-crypto | TAXABLE | each swap counts as a disposal — gains realised at every trade |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: YES.
**Fiji** runs *no corporate income tax* and *no criminal liability* for misuse of corporate assets: fiscally and legally featherweight.

The catch: registries are *public*, so your name as shareholder is one search away for any curious stranger. They won't tax you, they won't prosecute you. They'll just put you in the shop window.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | NONE | no corporate income tax framework |
| VAT standard rate | NONE | no general VAT · no consumption tax framework |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | NO CRIMINAL | no criminal liability · Fiji follows the common law tradition where a sole director/shareholder is generally not criminally liable for using company assets for personal use while the company is solvent. Under the Companies Act 2015, such actions are treated as civil breaches of fiduciary duties (specifically Section 107 regarding the 'Use of Position'). Criminal liability under Section 115 of the Companies Act or Section 291 of the Crimes Act 2009 (Theft) requires 'dishonesty' or 'intent to defraud'; in a solvent company where the sole owner consents, the legal element of dishonesty against the company is typically absent. The matter is primarily addressed through tax adjustments (e.g., deemed dividends) or civil recovery. |
| Shareholders privacy | PUBLIC PAYWALL | Registrar of Companies (ROC) Fiji |
| Directors privacy | PUBLIC PAYWALL | Registrar of Companies (ROC) Fiji |

**03.3 Incorporation cost**

_In this country, the most standard company form is called Private Limited Company (Private Limited Company (Pte Ltd)). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| Company Name Reservation Fee | USD 23 |  |
| Company Registration Fee (Small Private Company) | USD 5 |  |
| Professional Legal and Incorporation Services | USD 1,588 |  |
| VAT on Professional Services (15%) | USD 242 |  |
| Total | USD 1,858 |  |

## A good fit for a holding?

Long story short: NO.
**Fiji** has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | NONE | no dividend participation exemption regime |
| CFC rules | NONE | no controlled foreign corporation regime · foreign-source corporate income out of scope |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | NONE | no withholding on outbound dividends |
| WHT · interest | NONE | no withholding on outbound interest |
| WHT · royalties | NONE | no withholding on outbound royalties |
| Tax-haven WHT | NONE | no punitive rate on record |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 0 | active |
| Treaties pending | — | in negotiation |

## Easy to come and go?

Long story short: SOME.
**Fiji** taxes your worldwide income while you're resident, but at least the exit is free: *no exit tax* on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | FORBIDDEN | naturalisation requires renouncing existing citizenship |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 5 years | available path to naturalisation |
| Marriage | — | not available |
| Birth | — | not available |
| Descent | — | not available |
| Investment | — | not available |

## Is your money watched?

Long story short: PARTLY.
**Fiji** has signed *most* of the standard exchange frameworks *and* runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

**Multilateral reporting frameworks — 0/9 active · 4 pending**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | None | — |
| CARF | None | — |
| FATCA | None | — |
| MLI | Signed | 2021 |
| BEPS | Signed | — |
| MAAC | Signed | 2026 |
| GLOBAL FORUM | Signed | — |
| EOIR | None | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: SOMEWHAT.
**Fiji** is *flagged* by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

**Blacklist exposure — Listed by 3 authorities**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Listed | ETNC list |
| SPAIN | Listed | tax-haven list |
| PORTUGAL | Listed | favourable regimes |
| BRAZIL | Clear | low-tax list |

## Do you feel free there?

Long story short: PARTLY.
**Fiji** sits in the *middle band* of the RSF press-freedom index (rank **\#40**): civil society functions, but the walls are real and you'll learn fast where they stand.

Crypto lives in the standard regulated tier.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | 40/180 | score 71 · ↑ 4 ranks year-on-year |

Central bank digital currency

    Program Status Cross-border Sources     Fiji CBDC

Reserve Bank of Fiji

   CANCELLED   —   [announce →](https://www.fijitimes.com.fj/rbf-says-no-to-digital-fiji-dollar/ "Announcement")

 programs 1

## Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in **Fiji**. *Stripe* won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. *Amazon* doesn't deliver either.

Some secondary services run (**4/11**), but for an online business this is swimming against the current.

**Accept payments — 2/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Available | wallet payments |
| Adyen | Not available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 1/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 1/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Fiji. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   Cook Islands CK  → ](https://stateless.sx/en/country/ck) [   Maldives MV  → ](https://stateless.sx/en/country/mv) [   Samoa WS  → ](https://stateless.sx/en/country/ws)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Liberia LR  → ](https://stateless.sx/en/country/lr) [   Myanmar (Burma) MM  → ](https://stateless.sx/en/country/mm) [   Laos LA  → ](https://stateless.sx/en/country/la)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [ 🇹🇦  Tristan da Cunha TA  → ](https://stateless.sx/en/country/ta)