Fiji (FJ)
A tropical South Pacific hub with English-language administration, strong tourism and NGO sectors, rich iTaukei and Indo-Fijian cultures, and a relaxed but paperwork-heavy expat lifestyle.
Capital: Suva
Region: Oceania
Language: English
Currency: FJD ($)
Cost of living: Affordable (index 48)
Emergency: 911
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Business Setup
Start a business or go freelance in Fiji.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Confirm immigration status — visitor status does not permit paid work in Fiji. Apply for a work permit from the Fiji Immigration Department before commencing any business activity.
- 2 2. Register your business name or company at the Registrar of Companies via the digitalFIJI portal (companies.gov.fj). Business name registration: FJD 50–200. Private Company: FJD 200–400.
- 3 3. Register with FRCS (Fiji Revenue and Customs Service) at frcs.org.fj for a Taxpayer Identification Number (TIN). Required before issuing local invoices or hiring staff.
- 4 4. Register for VAT with FRCS if annual taxable turnover exceeds FJD 300,000 (2026 threshold). Voluntary registration is permitted below this threshold.
- 5 5. Open a Fiji business bank account at ANZ Fiji, BSP, Westpac Pacific, or HFC Bank. Bring TIN certificate, business registration, work permit, and passport.
- 6 6. Issue tax invoices compliant with FRCS requirements for all services to Fiji-based clients.
- 7 7. Check whether FNPF (Fiji National Provident Fund) registration, municipal licence, or a sector-specific licence applies to your activity.
- 8 8. File annual income tax return by 31 March (individuals) or within 3 months of the financial year-end (companies). Pay quarterly provisional tax if income is significant.
Tax registration
Register with FRCS via the TPOS (Tax Portal Online System) at frcs.org.fj, or in person at the FRCS office in Suva, Lautoka, or Labasa. Obtain TIN before any invoicing or hiring. Register for VAT separately once annual taxable turnover approaches FJD 300,000.
VAT threshold
FJD 300,000 annual taxable turnover — mandatory VAT registration required. Standard VAT rate: 15%. Businesses crossing this threshold must register with FRCS within 21 days of becoming liable. Zero-rated supplies include exports of goods and services.
Invoicing
Tax invoices must include: supplier name and TIN, buyer name, sequential invoice number, date, description of goods/services, FJD amount, and VAT amount (if VAT-registered). Businesses subject to the Electronic Fiscal Device (EFD) mandate must issue EFD receipts. Retain all records for a minimum of 7 years.
Social security
Employees must be registered with FNPF (Fiji National Provident Fund): employee contributes 8%, employer contributes 10% of gross wages. Self-employed persons may voluntarily contribute to FNPF. Private health insurance is strongly recommended — public health services are limited for expats, and private hospital access in Fiji requires either insurance or upfront payment.
💡 Remote workers earning foreign income while residing in Fiji should seek FRCS tax advice before assuming income is outside Fiji's tax net. Fiji generally taxes Fiji-source income at residence; establishing local residency may affect the tax treatment of foreign-source income. Fiji uses a January–December tax year. Work permits are mandatory for any paid activity — penalties for unpermitted work are significant.
🏢 Business Structures
Sole Trader · Sole Trader / Registered Business Name
Sole proprietor / Self-employed individual
No minimum capital required
Min. capital
1–3 weeks (business name registration + FRCS TIN + municipal/sector licence)
Setup time
Liability: Unlimited personal liability — owner personally responsible for all business debts
Setup cost: FJD 50–200 (business name registration at Registrar of Companies) + sector licence fees if applicable
Best for: Consultants, tradespeople, freelancers, and small retail or market-testing businesses. Simplest structure; no liability protection. Easiest entry point for expats with a valid work permit.
Partnership · General Partnership
General partnership
No minimum capital required
Min. capital
1–3 weeks
Setup time
Liability: Unlimited joint and several personal liability for all partners
Setup cost: FJD 200–800 (partnership agreement legal fees + business name registration FJD 50–200)
Best for: Small professional or family businesses with 2+ trusted partners. A written partnership agreement is strongly recommended. Rarely preferred over a Private Company due to unlimited personal liability.
Private Company · Private Company Limited by Shares
Private limited company
No statutory minimum; practical minimum FJD 1,000+ for banking and credibility
Min. capital
2–6 weeks (Registrar of Companies + FRCS TIN + bank account opening)
Setup time
Liability: Limited to company assets and share capital — shareholders personally protected
Setup cost: FJD 500–2,000 (Registrar of Companies fee FJD 200–400 + legal fees + FRCS TIN registration)
Best for: Most foreign investors, professional services, resort suppliers, and scalable operations. The standard structure for foreign-owned businesses in Fiji. Can employ staff and enter government contracts.
Branch Office · Foreign Company Registered in Fiji
Branch of a foreign company
Determined by parent company; no Fiji-specific minimum
Min. capital
3–8 weeks (apostilled documents and certified translation required)
Setup time
Liability: Parent company bears full liability for all Fiji branch obligations
Setup cost: FJD 1,000–4,000 (apostilled parent company documents + Registrar of Companies branch registration + FRCS registration)
Best for: Established foreign companies executing Fiji-based contracts or regional projects without forming a new entity. Annual financial statements required from parent company.
NGO / Trust · Charitable Trust, NGO or Incorporated Association
Non-profit entity
No minimum; funded by donor or member contributions
Min. capital
4–12 weeks (Registrar of Titles for trust; FRCS registration; ministry approvals for foreign NGOs)
Setup time
Liability: Trustees and directors have fiduciary duties; association members generally protected from personal liability
Setup cost: FJD 1,000–3,000 (trust deed/constitution + legal fees + FRCS registration)
Best for: Development, religious, community, and charitable organisations. Foreign NGOs must register with the relevant Fiji ministry and FRCS and may need an annual operating permit.
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