Strategic Investment: Housing, Environment & Infrastructure

Foundations of a modern economy—from affordable residential communities and green recycling to strategic government partnerships.

Fiji offers aggressive tax holidays and rebates to developers who bridge the gap in affordable and modern housing.

Affordable Housing Package

0% Income Tax: Full exemption on developer profits from the sale of residential units.
Cash Rebates: Owners receive a rebate on Total Capital Expenditure (TCE):
- Unit < $100k: 7% Rebate
- Unit $100k – $200k: 5% Rebate
- Unit $200k – $300k: 3% Rebate
Core Condition: Minimum investment of $2M and at least 20 units, with 15% of units priced below $300k.

Large-Scale Residential Development (New Package)

Land Subdivision Incentive

Tax Benefit: 100% Tax Exemption on developer profits derived from residential or commercial subdivisions.
Customs (Code 299): Zero Duty (Fiscal and Import Excise) on raw materials and machinery required for the subdivision works.

Specifically designed to assist companies converting waste into high-value recycled products

Capital Investment Range (FJD)	Tax Holiday Duration
$250,000 – $500,000	3 Years
$500,001 – $2,000,000	5 Years
$2,000,001 – $5,000,000	10 Years
$5,000,001 – $10,000,000	15 Years
Above $10,000,000	20 Years

Environmental Standard: Projects must obtain approval from the Department of Environment (EIA process) and meet international quality standards
Customs (Code 306): Zero Duty on raw materials and machinery, including spare parts.
1. Strategic Infrastructure & Maritime
Government Building Incentive
- The Benefit: 100% Tax Exemption on rental income derived from leasing a building to the Government.
- Customs (Code 300): Zero Duty on all raw materials, plant, and machinery used for construction or refurbishment.
Maritime Vessels Allowance
- The Benefit: 55% Investment Allowance on the total capital expenditure for building a vessel in Fiji.
- Eligibility: Vessels must have an MSAF-approved plan. For refurbishment, the vessel must be for tourist carriage with accommodation for 3+ nights.
1. Social Impact & Start-Up Support
Fiji encourages corporate social responsibility through high-impact tax deductions.
- Start-Up Support: 150% Tax Deduction for donations made to accredited incubators, accelerators, and entrepreneurship programs.
- Public Health Donations: 100% Tax Deduction for donations to nursing stations, aged care facilities, orphanages, and drug rehab centers.
1. The “Tax-Free Region” (TFR) Multiplier
Establishing a business in a TFR remains one of the most powerful tools for an investor.

Region	Focus
Vanua Levu & Islands	General New Business
Nausori-Lautoka	General New Business (Excl. Townships)
Naboro / Wainadoi	Waste Management & Recycling
Tamavua / Kalabu	ICT & Business Parks

Investment Threshold: Minimum $250k (or $10M for Tamavua ICT Park).
Indigenous Bonus: Gain 5 to 7 additional years of tax exemption with 25% iTaukei landowner equity.
Existing Business: Indigenous companies entirely owned by iTaukei individuals qualify for TFR status with a new investment over $250k.