Fiji has quietly built real appeal for remote-first founders, it runs its own dedicated Digital Nomad Visa, and registering a sole trader business is fast and cheap. One thing worth getting right before you plan around it: Fiji's corporate tax rate rose from 20% to 25% back in the 2023 budget, a change some older guides online still haven't caught up to. Here's what it takes to start a business in Fiji in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Sole Trader. The simplest structure, no separate legal entity, and business income is taxed as personal income rather than facing a separate corporate tax. Suits small-scale entrepreneurs and freelancers well.
- Private Limited Company (Pte Ltd). A separate legal entity offering limited liability, governed by the Companies Act 2015, and the better fit once you want credibility or plan to scale.
Foreign nationals can register either structure, though certain activities require additional approval from Investment Fiji (formerly the Foreign Trade and Investment Bureau), and foreign-owned company registrations generally need a Foreign Investment Registration Certificate (FIRC).
2. Register your business
Even sole traders operating under their own name must register a business name with the Registrar of Companies (ROC), a requirement under the Companies Act 2015, generally done online via the ROC e-services platform for a modest fee (around FJD 12 for name approval), with late-lodgement penalties if not completed within 28 days of starting operations. A Private Limited Company additionally needs a completed application, company constitution, director and member details, a registered office address, and the relevant registration fee, generally modest for small private companies. Standard company formation takes 7 to 14 working days. Either way, you'll then register with the Fiji Revenue and Customs Service (FRCS) for a Tax Identification Number (TIN) through their online portal.
3. Check licenses and permits
Fiji doesn't issue a single national business license. What you need depends on your industry; certain sectors carry additional licensing on top of standard ROC and FRCS registration.
4. Understand Fijian taxes
Resident individuals, including sole traders, pay progressive income tax: the first FJD 30,000 is tax-free, 18% applies from FJD 30,001 to 50,000, and 20% applies above FJD 50,000. Non-residents pay a flat 20%.
Companies pay a standard 25% corporate tax, raised from 20% under the 2023 national budget, applying to both resident and non-resident companies. Companies listed on the South Pacific Stock Exchange with at least 40% shareholding can access a reduced 15% rate (up from 10% pre-2023) for 7 years from their listing date. Real incentives exist for the right sectors too: tax holidays of up to 13 years for approved tourism, agriculture, and renewable energy projects, plus a 50% Export Income Deduction on export-derived profits, incentives that can bring effective rates down to 5% to 8% for qualifying investors.
VAT is 15% standard, with registration mandatory once annual turnover exceeds FJD 100,000 (voluntary below that).
5. Stay compliant
Once you're paying wages, including to yourself, FNPF (Fiji National Provident Fund) contributions kick in at roughly 18% of wages total, split 8% employee and 10% employer. Annual tax returns are generally due by 31 March. Fiji taxes residents on worldwide income but non-residents only on Fiji-sourced income, worth knowing if you're weighing the Digital Nomad Visa route specifically.
Fiji business costs at a glance
| Item | Cost |
|---|---|
| Sole trader business name registration | ~FJD 12 |
| Private Limited Company registration | Modest, varies by ROC schedule |
| Corporate tax, standard (since 2023) | 25% |
| Corporate tax, SPX-listed companies (7 years) | 15% |
| Tourism/agriculture tax holiday (qualifying projects) | Up to 13 years |
| VAT, standard rate | 15% |
| VAT registration threshold | FJD 100,000 turnover |
Frequently asked questions
What's the corporate tax rate in Fiji?
A standard 25%, raised from 20% under the 2023 national budget, a change some older guides online still haven't caught up to.
Does Fiji have a digital nomad visa?
Yes, Fiji runs its own dedicated Digital Nomad Visa, genuinely relevant for remote-first founders.
What's the VAT rate in Fiji?
15% standard, with registration mandatory once annual turnover exceeds FJD 100,000.
How much does it cost to register a sole trader business name in Fiji?
Around FJD 12 for name approval, with late-lodgement penalties if not completed within 28 days of starting operations.
Are there tax incentives for tourism businesses in Fiji?
Yes, tax holidays of up to 13 years for approved tourism, agriculture, and renewable energy projects, plus a 50% Export Income Deduction on export-derived profits.
Fees and rates above come from the Fiji Revenue and Customs Service (FRCS) and the Registrar of Companies as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a Fiji-qualified accountant or lawyer about your specific situation.