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Welcome to Investment Fiji > Tourism

Investment in Tourism: World-Class Hospitality & Adventure

Fiji remains the jewel of the Pacific.

  1. The Short Life Investment Package (SLIP)

Best for new hotel builds, integrated resorts, and major refurbishments.

This premium package offers extensive tax holidays based on the scale of your capital commitment. It is also available for Retirement Resorts and Hospital Resorts (for stays under 3 months).

Capital Investment Range (FJD)Tax Holiday Duration
$250,000 to $1,000,0005 Years
$1,000,001 to $2,000,0007 Years
$2,000,001 to $40,000,00013 Years
Above $40,000,00020 Years
  • Acquisition Bonus: Companies acquiring existing resorts for extensions/refurbishments over $50,000,000 also qualify for the 20-year holiday.
  • Condition: Projects must be completed within 24 months of provisional approval.
  1. Standard Allowance & Activity Providers

For ongoing improvements and non-accommodation tourism experiences.

Hotel Standard Allowance

  • Benefit: A 25% Investment Allowance of total capital expenditure is allowed as a deduction.
  • Usage: Can be written off against the income of the hotel business or premises.

Tour Operator Incentive

  • Benefit: 25% Investment Allowance for new investments in approved tour activities.
  • Qualifying Activities: Diving, snorkeling, trekking, surfing, zip-lining, river safaris, kayaking, and nature tours.
  • Threshold: Minimum investment of $100,000.

 

  1. Customs & Equipment Concessions

Fiji provides specialized duty pathways to lower the cost of furnishing and equipping your resort or tour business.

Concession CodeEligible ItemsDuty Rate
Code 244 (SLIP)Capital goods, plant & machinery (not available in Fiji)0% Fiscal Duty
Code 235A (SLIP)Building materials, kitchen/dining utensils, water sports gear3% Fiscal Duty
Code 270Jet Skis (for registered water sports businesses)5% Fiscal Duty
Code 235Building materials/furnishings for existing hotelsConcessional rates
  1. Niche Tourism Markets

Fiji supports diverse business models, from community-based tourism to high-end retirement living.

  • Backpacker Operators: Locally owned operators with a turnover under $1,000,000 are Income Tax Exempt.
  • Retirement Villages: New aged-care facilities and retirement villages with health services qualify for incentives if capital investment exceeds $250,000 and construction is completed within 2 years.

 

Investor Roadmap: Your Path to Opening

  1. Provisional Approval: Submit your architectural plans and investment budget to the Fiji Revenue and Customs Service (FRCS) to secure your SLIP or Standard Allowance status.
  2. Import & Construction: Utilize Customs Codes 235, 244, or 270 to bring in specialized building materials and sports equipment at reduced duty rates.
  3. Completion & Audit: Complete your project within the 24-month window to activate your multi-year tax holiday.

 

Legislative Authority

  • Income Tax (Hotel Investment Incentives) Regulations 2016
  • Income Tax (Exempt Income) Regulations 2016
  • Customs Tariff Act 1986, Part 3, Schedule 2