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Welcome to Investment Fiji > Mining Groundwater

Investment in Mining, Exploration & Groundwater

Fiji’s mineral-rich terrain and pristine aquifers offer significant opportunities for large-scale extraction and high-value export bottling.

  1. Tax-Free Regions (TFR): Expanding Operations

New mining and groundwater entities established in these strategic zones benefit from 0% Corporate Income Tax.

Strategic Geographical Zones

  • The Northern Division: Vanua Levu, Taveuni, Rabi, and Kioa.
  • Maritime Provinces: Rotuma, Kadavu, Lomaiviti, and the Lau Group.
  • Western-North Corridor: The Nausori-Lautoka region (from the Nausori Airport side of the Rewa River to the Ba side of the Matawalu River).

Income Tax Exemption Tiers

Capital Investment Range (FJD)Tax Holiday Duration
$250,000 to $1,000,0005 Years
$1,000,001 to $2,000,0007 Years
Above $2,000,00013 Years

Equity Bonus: Secure an additional 5 years of tax exemption by maintaining at least 25% indigenous Fijian landowner equity.

  1. Water Extraction & Bottling Specialist Package

Fiji is world-renowned for its artesian water. To support this signature export, specific incentives are available for both new and existing operators.

  • 7-Year Tax Holiday: All income derived from the extraction and bottling of water is exempt from income tax for 7 consecutive years.
  • Scope: Applicable to the full lifecycle of the business, from extraction at the source to final bottling and packaging for local or international markets.
  1. Mining Exploration & Setup Concessions

To reduce the high upfront costs of exploration and facility setup, Fiji provides significant customs relief.

  • Exploration Support (Code 252): Duty concessions are extended to all entities involved in mining exploration, ensuring that the “search” phase is as cost-effective as the “extraction” phase.
  • Initial Establishment (Zero Duty): Enjoy 0% Fiscal Duty and 0% Import Excise on:
    • Specialized machinery and heavy equipment.
    • Raw materials and parts required for setup.
    • Construction materials for the initial site.

 

  1. Investor Roadmap: 3 Steps to Resource Development
  1. Licensing & Permits: Apply to the Minister for Finance for a TFR operating license and ensure you hold the relevant extraction or exploration permits from the Ministry of Lands and Mineral Resources.
  2. Infrastructure Import: Utilize Concession Code 252 and TFR duty-free benefits to bring in specialized rigs, processing plants, and laboratory equipment.
  3. Community Partnership: Engage with local landowners early. A 25% equity partnership not only secures local support but extends your tax-free status by another 5 years.

 

Legislative Authority

  • Income Tax (Tax-Free Region Incentives) Regulations 2016.
  • Income Tax (Exempt Income) Regulations 2016.
  • Customs Tariff Act 1986, Part 3, Schedule 2 (Concession Code 252).