Fiji (FJ)

Prepare FRCS/FNPF departure file

FRCS may require a tax clearance certificate — confirming all outstanding returns have been filed and liabilities settled — before large international transfers, on employment termination, or as part of permit cancellation. FNPF has a parallel departure withdrawal process requiring its own documentation set. Starting both processes at least 3 months before your departure date allows time to resolve discrepancies in employer-reported figures, missing return periods or contribution errors before they block your final settlement.

Set up nanny/helper employment legally

Directly employing a nanny, cleaner, gardener or household helper in Fiji creates obligations under the Employment Relations Act: written employment terms, payslip documentation, FNPF employer registration, PAYE withholding if income meets the threshold, and termination notice provisions. Using a labour-hire agency removes most of these obligations but costs more. Informal cash-only arrangements expose you to wage claims, FNPF arrears and labour tribunal complaints if the relationship sours.

Register regulated profession

Fiji professional registration is sector-specific: doctors register with the Fiji Medical Council, nurses with the Fiji Nursing Council, teachers with the Ministry of Education, lawyers with the Fiji Law Society, engineers with the Engineering Fiji Institute, accountants with FICA, and aviation/maritime professionals with their respective regulators. Registration is generally required before a work permit can be finalised for regulated roles. Timelines of 4 weeks to 6 months are typical depending on whether bridging exams, adaptation periods or further document certification is required.

Map business licences by sector and council

Company registration with the Registrar of Companies and obtaining a TIN from FRCS are just two of the steps needed before trading. Depending on your sector, you may also need a municipal business licence, tourism licence (from Tourism Fiji), food and hygiene licence, marine permit, health facility registration, aviation approval, or education establishment approval. Some licences take weeks to months and must be displayed at premises. Trading without required licences risks closure, fines and invalid public-liability insurance.

Arrange pet import permit and quarantine

Fiji biosecurity rules for pet imports are species-specific and origin-specific, requiring an import permit issued by the Biosecurity Authority of Fiji before any travel arrangements are confirmed. Most dogs and cats require a microchip, core vaccinations, rabies titre test, parasite treatments, a government-endorsed health certificate signed within a specific pre-travel window, and a quarantine booking. The process takes a minimum of 3–6 months even for countries with simplified protocols. Booking a flight before the permit is issued is a common and costly mistake.

Review VAT registration and VMS obligations

Fiji's standard VAT rate reduced from 15% to 12.5% on 1 August 2025, affecting pricing, input credit calculations and FRCS filing templates across 2026. Businesses exceeding the VAT registration threshold must register, file returns, maintain an Electronic Fiscal Device or use the VAT Monitoring System, and account for zero-rated and exempt supplies separately. Under-registration or using the old 15% rate after August 2025 attracts penalties and may require a VAT audit.

Register rental income and expenses

Rental income from Fiji property is taxable under Fiji income tax rules regardless of whether your tenant is local or foreign, whether rent is paid via an international platform like Airbnb, or whether income is received outside Fiji. The expenses allowable against rental income — rates, maintenance, depreciation, management fees, insurance — must be documented with receipts and invoices. FRCS expects rental income to be declared in an annual tax return or via a tax agent; undeclared income identified in an audit attracts back-tax, interest and penalties.

Check boat, yacht or marina compliance

Yachts and cruising vessels arriving in Fiji must clear into a designated port of entry — usually Suva, Savusavu or Lautoka — and complete customs, immigration and biosecurity clearance before moving anywhere else in Fiji waters. A cruising permit is then required for sailing within Fiji. Cyclone season moorings require advance booking and a specific mooring plan; vessels caught in open anchorages during a cyclone face insurance exclusions and extreme damage risk.

Plan household goods and biosecurity clearance

Fiji's Biosecurity Authority operates a strict quarantine regime because island isolation makes the country very vulnerable to invasive species, diseases and pests. Restricted or prohibited items include fruits, vegetables, plants, soils, live animals, some wooden items, uncertified animal-derived products, and outdoor equipment that has not been cleaned. Detention of a shipping container for fumigation costs hundreds to thousands of FJD per day, on top of customs duties and freight charges. A freight forwarder familiar with Fiji biosecurity rules can prepare a compliant packing list.

Prepare company bank KYC pack

Fiji banks' corporate compliance teams apply heightened scrutiny to business accounts opened by foreign nationals, and a complete KYC package speeds up what can otherwise be an 8-week process. The package should include: certified copies of the company extract from the Registrar, TIN confirmation from FRCS, certified IDs and addresses of all directors and beneficial owners, an explanation of business activity and expected transaction volumes, bank statements or investment evidence showing source of funds, and your lease agreement or proof of business premises.

Map faith and community support

Community networks in Fiji are structured primarily around churches, mosques, temples, schools and village connections rather than formal expat clubs. Joining a faith community even as a respectful observer, volunteering at a school or sports club, or participating in community clean-up events builds a local support network that is valuable long before you need help during a cyclone, medical event or social difficulty. Expat Facebook groups are a starting point, but the strongest networks in Fiji are usually mixed local-expat.

Take reef, tide and marine safety briefing

Fiji's reefs, tidal patterns, inter-island passages and offshore currents are not obvious to newcomers, even experienced sea swimmers or boaters from other coastlines. Reef channels that look calm can hold strong currents during tidal changes; waves that are small on the ocean side of a reef can dump violently in shallow water; sharks are present in most Fiji waters. A briefing from a local dive operator, surf guide or fisherman — not just a resort snorkelling guide — before independent ocean activities reduces the risk of misjudging conditions.

Secure banking and wallet accounts

SIM-swap fraud — where a criminal convinces a mobile operator to transfer your number to their SIM — has affected Fiji bank customers because banks use SMS as their primary two-factor authentication channel. Protecting your mobile account PIN, avoiding sharing passport details with unverified agents, and enabling in-app authentication rather than SMS wherever possible reduces this risk. Mobile wallet accounts with large balances should use all available security layers, including biometric and transaction alerts.

Review school fees, deposits and withdrawal terms

International school contracts in Fiji routinely require a non-refundable enrolment deposit of FJD 2,000–8,000+ and a full-term notice period for withdrawal — meaning if you leave Fiji mid-term you may still owe fees for the remaining term. Annual fee schedules can increase by 5–10% each year without requiring renegotiation. Review the contract before accepting a place, note every payment and cancellation deadline in your calendar, and confirm whether your employer's package covers fee increases.

Build school transport and rainy-season plan

In many Fiji residential areas school transport is not provided by the school — parents arrange bus routes through community operators, private minibuses or shared car arrangements. During the wet season (November–April), certain roads, bridges and flood crossings become impassable; flooding can also delay ferries and cancel inter-island flights, stranding children at school or preventing attendance. A transport plan that includes a wet-weather alternative — a trusted neighbour, school accommodation arrangement or pickup rota — prevents unexpected school absences.

Plan curriculum and onward exams

Fiji secondary schools offer several international exam pathways: Cambridge IGCSE and A-Levels, International Baccalaureate, Australian Curriculum equivalents, or the Fiji Year 12 and 13 Certificate examinations. Compatibility between the Fiji curriculum and the system your child will return to — particularly for IB, GCSE or Australian HSC students — should be confirmed before enrolment. Exam registration deadlines often fall during the first school term, making pre-arrival curriculum planning critical.

Know family safety and support channels

Domestic and family violence affects expat households in Fiji as it does everywhere, but expats face additional barriers: visa status tied to a sponsor partner, unfamiliarity with local support services, geographic isolation and financial dependence. The Fiji Women's Crisis Centre (Suva: 331 5461), police (917) and hospital social workers are the primary response pathways. A safety plan — including a backup place to stay, copies of key documents stored securely outside your home, and a trusted contact who knows your situation — should be prepared before any crisis occurs.

Understand FNPF withdrawal before leaving

Foreign workers who leave Fiji permanently are generally entitled to withdraw their FNPF balance under departure rules, but the process requires departure evidence, a final employer certificate, a bank account outside Fiji for transfer, and FNPF sign-off on any outstanding employer contribution obligations. Processing takes 2–8 weeks from application, so starting the paperwork before your departure date is confirmed prevents a cash-flow gap. Do not close your Fiji bank account before the FNPF transfer has completed.

Update FNPF and insurance beneficiaries

FNPF beneficiary designations operate separately from your will: the person named in FNPF records receives the balance regardless of what your will says. Marriage, divorce, birth of children and relocation of family members are all life events that should trigger a beneficiary review with both FNPF and any life insurance or group policies you hold. FNPF allows beneficiary changes at any office or via the member portal with ID confirmation.

Stress-test retirement budget in FJD

Retirement living costs in Fiji are often underestimated because headline rental figures exclude costs specific to Fiji: imported medical supplies and prescription medications, private insurance including medical evacuation cover, annual flights home for health checkups or specialist treatment, family visit flights, cyclone season preparation (kit, generator, water storage), and unexpected repairs to sub-standard tropical housing. Stress-test your budget for a Category 3 cyclone repair, a 10-day medical evacuation, and a 12% annual insurance premium increase simultaneously.

Document medical evacuation plan

Medical evacuation from Fiji typically means a charter or commercial flight to Colonial War Memorial Hospital in Suva, then onward to Australia or New Zealand for tertiary care. Your insurer must authorise the evacuation before or immediately after it begins, specify the receiving hospital, and confirm payment guarantees. Without a documented plan — including who to call, what the insurer's authorisation process is, and whether a family member can travel with you — critical decisions are made under panic during a medical emergency.

Plan outer-island medical logistics

Fiji's outer islands — Yasawa, Mamanuca, Lau Group, Kadavu, Rotuma and others — typically have nursing stations rather than full clinics, no resident doctors, no pharmacy for prescription medication, and limited communications infrastructure. A medical evacuation from Kadavu or Lau can take 4–12 hours to reach CWM Hospital in Suva. Expats and long-stay residents on outer islands should have a specific documented plan: insurer to call, evacuation flight procedure, backup communication device, and medication supply sized for the remoteness.

Check medicine import and refill plan

Fiji's pharmacy supply chain is limited compared to Australia, New Zealand or Europe. Medications for chronic conditions — blood pressure, diabetes, thyroid, mental health, asthma — may be available through the main Suva pharmacies but can experience stockouts lasting several weeks. Some medications that are over-the-counter in your home country require prescription in Fiji. Controlled substances require import permission from the Fiji Pharmacy and Poisons Board and cannot be carried in without prior approval, even with a valid foreign prescription.

Run property title and land-category due diligence

Fiji land is classified as freehold, State lease or iTaukei lease (customary, administered by the iTaukei Land Trust Board). Non-residents cannot simply buy iTaukei land outright, and freehold land purchases require ministerial consent in some circumstances. A proper title search by a qualified Fiji property lawyer confirms the land type, whether the title or lease can legally be transferred to you, whether a build obligation attaches (particularly for vacant freehold), and what consent or conditions must be met before settlement.

Check non-resident vacant-land build obligations

Non-resident purchasers of vacant freehold land in designated areas can be required to construct a dwelling of a specified minimum value — commonly described as FJD 250,000 — within a set deadline. This obligation is not always disclosed by sellers or agents. Failing to meet the build requirement results in fines, forced sale or loss of rights. Confirm with a Fiji lawyer before paying any deposit whether the land you are buying carries this obligation.

Create a rental evidence file

Fiji landlords are not subject to regulated tenancy-deposit protection schemes common in the UK or Australia. Deposit disputes are resolved through negotiation, and if that fails, through the Magistrates Court or a lawyer's letter. Your strongest evidence is a timestamped photographic record of every room and fitting on move-in day, a signed written inventory countersigned by the landlord, and documented receipts for any agreed repairs or improvements. Without this, a landlord's claim of damage — even a fabricated one — is your word against theirs.

Assess home security without overreacting

Security requirements vary by location in Fiji: gated compound estates in parts of Suva typically use patrol services and alarm systems; resort areas and diplomatic zones have higher security; rural and village areas are often genuinely low-risk. Lease agreements usually specify what modifications may be made; installing security bars, cameras or electric fences without landlord permission can breach your tenancy. Your insurance policy may also require specific security measures as a condition of cover for high-value items.

Install or verify water backup

Water Authority of Fiji (WAF) supply is interrupted regularly in urban areas due to pipe failures, drought restrictions and post-cyclone damage. Rural and outer-island properties frequently rely on roof-catchment rainwater tanks that run low during dry months. A stored water buffer of 200–400 litres — from a sealed tank or bottled supply — provides drinking water security through a 3–5 day supply interruption. Ask your landlord whether a tank exists at the property and whether WAF supply has historically been reliable at that address before you sign a lease.

Plan power backup safely

Power outages in Fiji last from minutes to multiple days following cyclones, equipment failures or grid maintenance. Generators are effective but carry significant risks: carbon monoxide poisoning if used indoors or in enclosed spaces, fire risk from incorrect fuel storage or overloaded circuits, and electrocution if connected to house wiring without an approved transfer switch. Solar backup systems require landlord permission and qualified installation. Your insurance policy may deny claims for fire or injury resulting from unapproved or improperly installed backup power equipment.

Build an immigration renewal calendar

Fiji immigration permits have fixed expiry dates and late applications are refused — not automatically extended. Each renewal category requires fresh police clearances (with limited issue-date validity), updated medical reports, renewed bonds or fees, and in some cases fresh employer or investment evidence. Missing the 90-day window before expiry forces premium processing costs, applications from outside Fiji, or a gap in lawful status that undermines future permit applications.

Prepare assured-income residence evidence

The Fiji Assured Income Residence permit targets individuals aged 45 and over who can demonstrate a sustainable overseas income or asset base sufficient to fund their stay without working locally. Applications require well-documented overseas pension, investment income or equivalent asset evidence, a local bank account with maintained balances, a current police clearance, and a valid medical report. Immigration has discretion — weak evidence packages are declined even if the income level appears to meet the threshold.

Validate remote-work legality

Working remotely for an overseas employer from Fiji raises two overlapping legal questions: does your permit status permit work, even for a foreign company? And does your physical presence in Fiji create Fiji income-tax obligations, PAYE exposure, or permanent-establishment risk for your employer? The answers depend on your specific permit category, how long you have been in Fiji, whether your work constitutes employment or self-employment, and your client's jurisdiction. Fiji has no dedicated digital-nomad visa — existing categories must be used and their conditions respected.

Audit cyclone and flood insurance exclusions

Standard home-and-contents insurance in Fiji often excludes or limits coverage for named cyclones, storm surge, gradual flood damage, mould following water ingress, and high-value items. Excess amounts for cyclone claims can run into thousands of FJD. Before cyclone season begins, review your policy wording with a broker rather than relying on the schedule page alone — if a named cyclone is already listed in a warning at the time of purchase, most insurers will not add cover retroactively.

Structure investor permit and business compliance

Investor activity in Fiji requires not just an immigration permit but an aligned set of company, tax, licensing and banking registrations that must all be in place before any commercial activity begins. A permit approved by Fiji Immigration does not automatically satisfy Investment Fiji sector requirements, municipal business licences, FRCS tax registration, FNPF employer registration, or bank KYC requirements — each is a separate track. Working with a coordinating adviser who handles all registrations simultaneously is faster than approaching each authority separately.

Draft a Fiji will for local assets

Fiji intestacy rules — the default inheritance rules if you die without a will — do not automatically mirror your home-country expectations for asset distribution, especially for unmarried partners, blended families, or situations involving company shares and FNPF beneficiary designations. A Fiji will drafted under Fiji law specifies how Fiji land, bank accounts and company interests are distributed and appoints an executor. If you have assets abroad, coordinate the Fiji will with your home-country will to avoid the later will inadvertently revoking the earlier one.

Reference-check household staff and contractors

Household staff — nannies, gardeners, security guards, domestic cleaners, drivers — interact daily with your children, your home contents and your personal security. Reference checks should include a previous employer call, not just written references; a police record check where feasible; a practical trial period; and a written employment agreement specifying duties, hours, pay, notice, leave and access privileges. Community reputation checks through neighbours, school connections or church networks are often more informative than formal references in Fiji's relationship-based society.

Get cross-border tax advice

Fiji tax residence rules, temporary resident status, foreign pension taxation and the interaction between Fiji's PAYE system and home-country obligations can create double-taxation risk if not planned before arrival. Long-stay expats who become Fiji tax residents may owe Fiji tax on worldwide income while still having home-country filing obligations. A combined review with both a Fiji tax accountant and a home-country adviser before your residency status changes is far cheaper than resolving a double-tax problem retrospectively.

Keep capital gains property records

Fiji Capital Gains Tax applies at 10% to taxable disposals of investment property and certain other assets. The CGT base cost includes the original purchase price, legal fees and the documented cost of capital improvements — not maintenance or running repairs. Records must be kept from the date of purchase because a CGT calculation at sale depends on purchase documentation that may be 5–10 years old. CGT exemptions exist for primary residences and some categories of disposal — get tax advice before signing any sale agreement.

Convert or validate your driving licence

The Land Transport Authority controls licence conversion, and the rules differ by licence class, whether you are a visitor or long-stay resident, your country of origin, and how long you have been in Fiji. Short-stay visitors can generally drive on a valid foreign licence; long-stay permit holders may need to convert. Some licence classes require a practical test or local theoretical examination. The process requires a medical certificate, photographs and your current licence — begin early to avoid a gap in driving authority.

Inspect used car for flood/import/defect issues

Fiji's used-car market is dominated by imported second-hand Japanese vehicles, which can arrive with hidden flood damage, doctored odometers, modified conversions and parts replacements using non-genuine components. LTA registration checks can reveal outstanding safety notices but do not substitute for an independent mechanical inspection. A reputable mechanic familiar with Japanese import vehicles can identify corrosion, frame damage, engine wear and electrical faults before you commit to a purchase price.