Newly incorporated forestry businesses established in designated regions can operate with 0% Corporate Income Tax. This is particularly advantageous for long-term timber investments.
Qualifying Strategic Zones
Income Tax Exemption Tiers
| Capital Investment Range (FJD) | Tax Holiday Duration |
| $250,000 – $1,000,000 | 5 Years |
| $1,000,001 – $2,000,000 | 7 Years |
| Above $2,000,000 | 13 Years |
The Equity Bonus: Secure an additional 5 years of tax exemption if your venture includes at least 25% indigenous Fijian landowner equity.
As the global economy moves toward Net Zero, Fiji provides a pioneering fiscal environment for nature-based solutions.
Fiji rewards high-value wood exports, such as processed timber, furniture, and niche forest products.
Note: As of August 2025, the standard VAT rate is 12.5% and remains applicable on imported goods.
Legislative Authority
| Step 1: Licensing | Step 2: Setup | Step 3: Export |
| Apply to the Ministry of Economy for a TFR Operating License and secure a support letter from the Ministry of Fisheries. | Import your processing equipment duty-free and begin construction on your 200% tax-deductible cold storage facility. | Leverage the 90% Export Income Deduction as you begin shipping Fiji’s premium seafood to global markets. |
Legislative Framework