Fiji

Last update: 2026-04-25
FJ FJD$ 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.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 2.2 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
i 0.5 HOLDING
i 0.5 DIVIDEND PIPELINE
VERYLOW TAX 2.2/10 HOLDING 0.5/10 DIVIDENDPIPELINE 0.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will Fiji tax what you earn?

income tax tax residency territorial system

NO. Fiji doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Fiji tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Fiji doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
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-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
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.
03/08

Is it easy to run a company in Fiji?

corporate tax criminal liability public registry VAT IP box

YES. Fiji has no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally weightless. The catch: corporate registries are public, so your name as shareholder shows up in a search portal. The state doesn't tax you and doesn't prosecute you; it just exposes you.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
Civil Matter / Breach of Fiduciary Duty (Companies Act 2015, Sections 103-108, 112)
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 privacyi
PUBLIC PAYWALL
Registrar of Companies (ROC) Fiji
Directors privacyi
PUBLIC PAYWALL
Registrar of Companies (ROC) Fiji
Incorporation costi
Private Limited Company (Pte Ltd)
Private Limited Company
Company Name Reservation Fee USD 23
Company Registration Fee (Small Private Company) USD 5
Professional Legal and Incorporation Services USD 1,578
VAT on Professional Services (15%) USD 241
Total USD 1,846
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Fiji good for your holding company?

treaty network participation exemption withholding

NO. Fiji doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · FJ 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with FJ.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Fiji?

exit tax territorial system dual citizenship

SOME. Fiji taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Fiji protect your privacy?

info exchange corporate registries

PARTLY. Fiji has signed most of the standard exchange frameworks and operates a public corporate registry. Financial accounts are reported to your home tax authority, and your shareholdings are visible to anyone. Privacy is shallow on both axes.

Multilateral reporting frameworks 0/10 active · 4 pending
CRS
CARF
FATCA
MLI
2021
BEPS
MAAC
2026
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Fiji itself a liability?

blacklists FATF standing

YES. Fiji sits on multiple major blacklists. Counterparties routinely apply anti-abuse rules, higher withholding, or refuse the transaction entirely. The jurisdiction itself is the risk, regardless of the substance of what you're doing inside it.

Blacklist exposure Listed by 3 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Fiji?

press freedom crypto CBDC EU

PARTLY. Fiji scores in the middle band of the RSF press-freedom index (rank #40): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
40/180
score 71 · ↑ 4 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Fiji CBDC
Reserve Bank of Fiji
CANCELLED
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.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.