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Welcome to Investment Fiji > Commercial Agriculture & Agro-Processing

Commercial Agriculture & Agro-Processing

Why Invest in Fiji’s Agriculture?

Fiji offers a globally competitive tax regime for large-scale commercial farming and value-added processing. Our incentive framework is designed to de-risk your entry and accelerate your Return on Investment (ROI).

  1. Tax-Free Incentives (Income Tax Holidays)

Enjoy 0% Corporate Income Tax based on your level of capital investment:

Investment Tier (FJD) Tax Holiday Duration Benefit
$100,000 to $250,0005 years Full income Tax Exemption
$250,001 to $1,000,00010 YearsFull Income Tax Exemption
$1,000,001 to $2,000,00015 YearsFull Income Tax Exemption
$1,000,001 to $2,000,00015 YearsFull Income Tax Exemption
Above $2,000,00020 YearsFull Income Tax Exemption
  1. Import & Customs Concessions (Zero Duty)

Eliminate your setup costs with Duty-Free entry for all essential capital goods:

  • Initial Setup: 0% Fiscal Duty and 0% Import Excise on all plant, machinery, and equipment required to establish your facility.
  • Operational Inputs: 0% Duty on specialized agricultural machinery, irrigation equipment, and inputs (seeds/fertilizers).
  • Bio-Fuel Focus: Specific duty exemptions for chemicals required in bio-fuel production.

Note: A support letter from the Ministry of Agriculture is required to facilitate these “Zero Duty” clearances.

  1. Export-Led Growth Support

For businesses looking at the global market:

  • Export Income Deduction: High-impact agriculture, fisheries, and forestry ventures are eligible for a 90% Export Income Deduction (available through 31 December 2025). This significantly reduces the taxable portion of your export earnings.
  1. Fast-Track Compliance

Your investment is protected and governed by transparent legislative frameworks:

  • Income Tax Regulations 2021 (Agro-Processing)
  • Income Tax (Exempt Income) Regulations 2016
  • Customs Tariff Act 1986

Investor Roadmap: 3 Steps to Benefit

  1. Provisional Approval: Submit your project plan and investment budget to the Fiji Revenue and Customs Service (FRCS) before you begin.
  2. Support Letter: Contact the Ministry of Agriculture for a letter of support for your duty-free imports.
  3. Final Approval: Once operational, notify FRCS to trigger the start of your 5 to 20-year tax holiday.