- Specialized ICT Infrastructure Package
For developers focused on building the “hardware” of the digital economy (Data Centers, Business Parks, or Tech Hubs), Fiji provides an intensive infrastructure-led incentive.
- Eligibility: At least 90% of income must be derived from ICT businesses.
- Infrastructure Tax Holidays:
- $2M – $5M investment: 10 Years
- $5M – $10M investment: 15 Years
- Above $10M investment: 20 Years
- Strata Title Benefit: Proceeds from the sale of strata titles to BPO or ICT companies are fully exempt from income tax.
- Customs & Technology Concessions (Code 261)
Fiji eliminates the financial barrier to state-of-the-art technology. Approved operators receive Duty-Free status on all essential hardware and office fittings.
- Duty-Free Imports: 0% Fiscal Duty and 0% Import Excise on:
- Computers, servers, and networking hardware.
- Computer parts and specialized accessories.
- Specialized plant, equipment, and fittings.
- Specialized office furniture.
- VAT: A standard rate of 12.5% applies at the point of entry (as of August 2025).
- Strategic Investor Advantages
- Loss Carry Forward: Unutilized business losses can be carried forward for 8 years.
- Employment Incentives: Leverage tax deductions for hiring first-time employees (300%) or providing work placements (300%).
- BPO Council Membership: Operators must register with Outsource Fiji (the BPO Council), ensuring access to industry advocacy and a collaborative peer network.
Investor Roadmap: 3 Steps to “Go-Live”
- Certification: Register your business and secure your membership with Outsource Fiji.
- Infrastructure Setup: Utilize Customs Code 261 to import your workstations and servers duty-free.
- Provisional Approval: Submit your hiring plan and investment budget to the Fiji Revenue and Customs Service (FRCS) to confirm your 5 to 13-year tax holiday.
Legislative Authority
- Income Tax (ICT Infrastructure Investment Incentives) Regulations 2021
- Customs Tariff Act 1986, Part 3, Schedule 2 (Concession Code 261)
