This package supports the construction of new facilities or the comprehensive transformation of existing buildings into modern medical centers.
Income Tax Exemption Tiers (New Establishments)
Valid for projects commencing on or after 1 August 2020 and completed within 2 years of approval.
| Capital Investment Range (FJD) | Tax Holiday Duration |
| $2,500,000 to $5,000,000 | 7 Years |
| $5,000,001 to $10,000,000 | 13 Years |
| Above $10,000,001 | 20 Years |
To bridge the gap in diagnostic technology, Fiji offers aggressive tax holidays for companies providing pathology, MRI, and other advanced diagnostic services.
Income Tax Exemption Tiers
| Capital Investment Range (FJD) | Tax Holiday Duration |
| $2,500,000 to $3,000,000 | 7 Years |
| $3,000,001 to $10,000,000 | 13 Years |
| Above $10,000,001 | 20 Years |
Fiji has introduced a specialized package to encourage private sector participation in social wellness and addiction recovery.
| Capital Investment Range (FJD) | Tax Holiday Duration |
| $250,000 to $1,000,000 | 5 Years |
| $1,000,001 to $2,000,000 | 7 Years |
| Above $2,000,001 | 13 Years |
For existing hospitals and diagnostic centers, Fiji provides an Investment Allowance to ensure your facility remains at the cutting edge of medical technology.
Benefit calculated on Total Capital Expenditure (TCE), excluding land:
Fiji eliminates the financial burden of high-tech medical imports. Approved medical investments enjoy Zero Duty and Zero VAT on:
Investor Advantage: While the standard VAT rate in Fiji is 12.5%, approved medical projects under Code 292 are VAT Exempt at the point of entry.
Investor Roadmap: Key Global Advantage
Unlike many other sectors, medical investment in Fiji allows for:
Legislative Authority