fiji tourist tax

Fiji Hotel and Tourism Association

The Voice of the Industry

FHTA Tourism Talanoa: Leveraging Tax Incentives to Revitalize Tourism in Fiji

FHTA, 15 June 2023 – Many people imagine coming to an island in Fiji, with waves gently lapping the shore and surrounded by the breathtaking beauty of orange and pink-hued sunset skies. For thousands of visitors, this experience is usually a lifelong dream of visiting this island paradise, and for many others, this is an annual pilgrimage to get some well-deserved R&R with the family, before heading back home to work hard for another year so they can do it all again. Whether visiting for the first, time or returning after a few years of enforced shutdowns, they have been critical for the successful revival of Fiji’s tourism sector, which had been so very deeply impacted by the COVID-19 pandemic, as were many countries like ours that rely so heavily on the freedom of movement that tourism is built on. The COVID-19 pandemic dealt a severe blow to Fiji’s tourism industry that sent it crashing quietly with parked aircraft fleets, darkened airports and silent resorts eventually resulting in economic downturns and significant revenue losses through its multiplier effect throughout the country. 19 months on, and with record bookings holding the successful reopening trends in place for what appears to be another 6 months of high demand; it is time to consider what the upcoming National Budget might have in store for the industry that showed it could come back strongly with the right supportive mechanisms in place to get from zero to hero. The Fiscal Review Committee has come up with recommendations to the Government ahead of the National Budget Announcement in the next week, that recognises that along with the dire need to be more fiscally prudent, we must generate more revenue for critically needed investments in infrastructure and improvements in health services and water and sanitation. From the tourism industry’s perspective, that makes sense as we believe the historically poor new investments in tourism have been held up by exactly these challenges. We agree that impediments to economic growth must be removed, whether these are complicated processes for investments or restrictive business environments. Many of these challenges have been discussed as unnecessary obstructions to the creation of more businesses, the further development of various industries other than tourism, and more job opportunities – and therefore more opportunities for tax collection via VAT as the biggest possible contributor to tax revenue, amongst a host of other regulatory processes that collect revenue. One of the committee’s key recommendations is a gradual return to the $200 per person departure tax by April 2025. An increase that would return it to 2019 levels, but considered a necessary step to boost government revenue and if heeded, certainly the recommended incremental increase would be well prepared for. Consultations with the industry could assist to decide how a portion of the departure tax revenue can be used to build tourism infrastructure and support development in rural areas. By harnessing local resources like waterfalls, caves, and rivers to create unique experiences, utilize local skills and develop community initiatives, these can be part of vast opportunities for Fiji to increase its experience and activity options for visitors while delivering more targeted inclusivity where it is needed in our rural and maritime areas. This approach maximizes the economic and social benefits derived from tourism-directed capital expenditure. Moreover, the revenue generated can be directed towards promoting eco-friendly tourism, encouraging delicious “farm-to-table” food options, and developing local products that introduce and celebrates local cuisine for our international visitors. The committee recognizes the importance of fairness and clarity in taxation. They recommend increasing the Fringe Benefits Tax FBT rate to 25% to align it with the corporate tax rate, while also emphasizing the need to review and update FBT guidelines in consultation with stakeholders, including the tourism industry. This way, the Fiji Revenue and Customs Services (FRCS) can ensure that tax calculations for employers are fair and straightforward while minimizing unnecessary burdens on businesses. Tax incentives and exemptions have played a significant role in attracting investments, promoting business activities, and creating employment opportunities. The committee acknowledges this and suggests retaining most existing incentives and exemptions – something we have advocated strongly for to continue our current momentum and grow the room inventory to meet the higher demand Fiji is experiencing. They also wisely suggest reviewing them to eliminate any gaps or loopholes caused by poor drafting. Incentives for various sectors such as hotels and tourism, information and communication technology (ICT), agriculture and agro-processing, manufacturing, medical and healthcare, construction, and recycling have been recommended to be maintained. This way, we encourage these sectors to continue their current growth trajectories while providing a level playing field for all local businesses. The committee brings attention to historical variations in VAT rates and the additional turnover tax on prescribed services, especially those related to tourism and professional sectors. To maintain a steady revenue stream and align with the industry’s contribution to Fiji’s economy, the committee recommends continuing to apply VAT at the existing rate of 15 percent to prescribed services. It may not be widely appreciated but tourism businesses do not wish to return to 3 different taxes that total 25 percent, each with a different tax application rule (STT, VAT & ECAL). There is therefore a wider acceptance for a single VAT rate and one that is not just tourism specific but applied widely. Additionally, exemptions for transit passengers and children under 12 should be retained to make transit stays more convenient and reduce family travel expenses. FHTA has also supported the National Tourism Office’s (Tourism Fiji) submission for a more substantive budget than what they have had to work within the last 3 years, that more realistically considers the global competitive reach Fiji must now achieve to bring home the investments through phenomenal branding, and the visitor spend and significant return we need through tapping into the right markets. Markets are feeling the economic pinch of increasing inflation and tightening spending. Hence marketing must be skilful, effective and impactful. Many of Fiji’s visitors from our key markets have been “returnees” or “generational”; having come to Fiji since they were children or since first visiting while on their honeymoons. They have witnessed first-hand the incredible changes that have taken place in the decades they have been travelling diligently to our islands. The tourism industry has recognised very early the need to stay on top of changing demands, travel trends and competitor successes or failures and has used these to build back better each time, becoming a catalyst for economic growth, empowering local communities, and making the preservation of our beautiful environments an important element of industry practice. While we can continue to create more unforgettable memories for our visitors, we know we can also contribute to a more sustainable future for Fiji’s tourism industry if we can continue to build on the current momentum that has been created from the supportive frameworks provided to revive the industry some 19 months ago. The journey to continue to revitalize and build Fiji’s tourism industry is filled with hope right now and the promise of more sustainable growth. If some of the key recommendations by the Fiscal Review Committee are taken up by the Government, then Fiji is well on its way to fully restoring its vibrant tourism sector, empowering and creating even more of the required supply chains the industry inevitably spawns, attracting visitors from new markets as well as our current ones, and providing the ensuing economic opportunities for local communities these initiatives invariably drive. We are under no illusions about how much work there is to be done to get there, after all, it was this understanding and the intensive work we put in that got us this far post-reopening, but we are just as ready now to put our collective shoulders to the wheel to ensure Fiji continues to turn the right way.

Fantasha Lockington – CEO, FHTA   (Published in the Fiji Times on 15 June 2023 )

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What is the Currency in Fiji? 💵

About the fijian dollar.

The unit of currency in Fiji is the Fijian Dollar , often seen written as “FJD” or “FJ$”. In this guide to the cuirrency of Fiji, we will go over money tips, currency exchange, the tax system affecting visitors, the banking system and even the money culture so you know what to expect when it comes to your money in Fiji.

5 Quick Money Tips for Fiji

• Most retailers and ATMs accept Visa, MasterCard and American Express
• Use a mix of cash and card ; card for those bigger purchases and cash for the more remote areas or islands where credit card payment is not available
• Let your bank know you are going overseas to avoid your card getting a security lock for overseas purchases
• Avoid using traveller’s cheques ; they are often expensive and hard to redeem
• Banks are typically the best place to exchange foreign currency for tourists compared to currency exchange bureaus.

For more tips concerning money and currency, take a look at the 20 Ways to Save Money When Travelling in Fiji .

Fiji Currency Values

Fiji uses Fijian Dollars . Prices in Fiji are usually written as a dollar symbol ($), while internationally, the currency is displayed as “ FJD ” or “ FJ$ ”. For cents, the symbol for cents (¢) may be used. 100 cents equals one dollar.

Fijian Dollar Coins

Fijian Dollar coins come in the values of 5¢ , 10¢ , 20¢ , 50¢ , $1 and $2 .

Fijian Banknotes

Fijian Dollar notes come in the values of $5 , $7 , $10 , $20 , $50 and $100 .

Due to the devaluation of the Fijian Dollar, many currencies get favourable exchange rates when converting to the Fijian Dollar.

Fiji Currency Culture

There are a few ways that Fiji deals with money that might be different to what you are used to back home.

Tipping in Fiji

Tipping is not mandatory in Fiji. However, it is very much welcomed and appreciated as a gratuity for good service. It’s up to the individual to decide whether they want to tip or not. Check out the  Fiji Tipping & Tax Guide for Travellers for more information.

Cash or Card?

In Fiji, it’s a good idea to have both cash and card on you. Cash in the local currency of Fijian Dollars is the most accepted form of payment and, in some instances, the only form of payment. It’s a good idea to always have enough Fijian Dollars in cash available to pay your way especially for markets, using local transport and when visiting remote locations and the outer islands. See some recommended values in How Much Spending Money Do You Need for Fiji?

Foreign credit and debit cards are widely accepted in towns, cities and resorts as long as they have a four-digit PIN encoded. The most accepted cards are those issued by Visa or MasterCard , but some vendors also accept  American Express . Note, however, that there are fees usually attached to card payments, as explained in our guide, Can You Use Your Credit Card in Fiji?

All ATM withdrawals in Fiji are in Fijian Dollars. Banks and currency exchange bureaus will exchange foreign currency.

Learn more about how to pay using our guide, What is the Best Way to Pay in Fiji?

Swedish Rounding / Cash Rounding

Because there are no coins in the Fijian currency with the value of 1 or 2 cents, retailers will either round the price up or down to the nearest 5 or 10 cents. This only occurs when paying with cash. When paying with a credit or debit card, you will pay the exact amount.

Currency Exchange in Fiji

Currency can be exchanged in banks, larger hotels and resorts, and in foreign currency bureaus mostly found in airports and city centres. However, we recommend exchanging some cash into Fijian Dollars before arriving into Fiji in order to give you the time to shop around for the best exchange rates. If you are short on time, however, local exchange rates generally tend to be better than what’s found overseas. Find out more in The Best Place to Exchange Currency in Fiji LINK#TT007.

There are no restrictions on how much cash you can bring into Fiji, but you will need to declare and fill out a Border Cash Reporting form if bringing more than FJ$10,000 through Customs. Find out more in What to Declare When Arriving in Fiji .

When withdrawing money from a Fiji ATM, the money will be in Fijian Dollars. ATMs are widely available to withdraw Fijian Dollars within the main towns and cities of Viti Levu and Vanua Levu. However, ATMs are scarce in Fiji’s outer islands.

What are the Exchange Rates Like for the Fijian Dollar?

The Fijian Dollar has quite an advantageous exchange rate when compared to the New Zealand, Australian, US or Canadian Dollar, so if exchanging from these currencies, your holiday just got a little cheaper.

Banking and ATMs in Fiji

Fiji banks are generally open from 9 am to 4 pm, Monday to Fridays and 9 am to 1 pm on Saturday in selected areas. Fiji is well represented by commercial banks, including ANZ ,  Bank of South Pacific , Westpac and  Bred Bank . All of the banking groups have head offices in Suva , Fiji’s capital, with other offices and agencies in Fiji’s large towns and cities.

ATMs are widely available in Fiji’s main towns and cities, as well as larger hotels and resorts. Most international credit or debit cards will work as long as your card has a four-digit PIN code. We recommend letting your bank know before visiting Fiji so that they don’t lock your card for being used overseas.

For more information on banks and ATMs in your chosen destination, take a look at the following guides:

• Information, Shops & Services in Nadi
• Information, Shops & Services in Denarau
• Information, Shops & Services on the Coral Coast
• Information, Shops & Services on the Pacific Harbour
• Information, Shops & Services in Suva
• Information, Shops & Services on the Suncoast (Lautoka, Rakiraki & More)  
• Information, Shops & Services in the Mamanuca Islands
• Information, Shops & Services in the Yasawa Islands
• Information, Shops & Services in the Lomaiviti Islands
• Information, Shops & Services on Vanua Levu
• Information, Shops & Services on Taveuni
• Information, Shops & Services on Kadavu

Taxes and Tax Refund Scheme in Fiji

There are a few taxes in Fiji that are likely to affect visitors, including Value-Added Tax (VAT) , Environment and Climate Adaption Levy (ECAL) and the Airport Departure Tax .

Value-Added Tax (VAT)

All goods and services purchased in Fiji are subject to a 15% Value-Added Tax known as VAT . The VAT of a purchase is also included in the price unless stated otherwise. You can see how much VAT you have spent on a product or service by getting a receipt after your purchase. Fiscal duty is also applied to some goods, but this will not concern most travellers going to Fiji unless you’re travelling for business.

Tourist VAT Refund Scheme

The Fiji Tourist VAT Refund Scheme allows travellers to claim a refund on VAT paid on goods bought in Fiji with selected retailers. The goods purchased must be taken out of Fiji through an international airport or wharf when travelling to a foreign destination. There are certain conditions that need to be met to qualify for the Tourist VAT Refun Scheme, which you can learn more about in the Fiji Tipping & Tax Guide for Travellers .

Environment and Climate Adaption Levy (ECAL)

All goods and services bought from a service provider whose turnover is FJ$3million+ are subject to 5% Environment & Climate Adaption Levy (ECAL) . In many cases, this includes popular hotels and resorts, as well as Nadi International Airport.

Airport Departure Tax

The Fiji Airport Departure Tax is included in your flight ticket price and is not collected at the airport. International passengers are charged FJ$140 for Airprot Departure Tax from Fiji.

Learn more about the taxes in the  Fiji Tipping & Tax Guide for Travellers .

More About the Fiji Currency

That’s it for our complete guide to the currency of Fiji but that’s by no means the end of our money advice! Check out the following guides for more tips:

• 20 Tips to Save Money in Fiji

What is the Best Way to Pay in Fiji?

How much spending money do you need for fiji.

Finally, plan your entire budget for your trip using our Fiji Travel Budget: How Much Does a Trip to Fiji Cost?

This article was reviewed and published by Robin, the co-founder of Fiji Pocket Guide. He has lived, worked and travelled across 16 different countries before settling in the South Pacific, so he knows a thing or two about planning the perfect trip in this corner of the world. Robin is also the co-founder of several other South Pacific travel guides and is a regular host of webinars with the South Pacific Tourism Organisation.

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Airport departure tax up again

Listen to this article:

Airport Departure Tax (ADT) will increase to $140 from today, the Fiji Revenue and Customs Services (FRCS) has announced.

This is part of budget policy changes coming into effect on January 1, 2024 as announced in the Government’s 2023-2024 National Budget delivered last June.

ADT as a revenue earner for the Government jumped sharply from $16.3 million in its 2021-2022 financial year at the height of COVID-19 to $61.3m in 2022-2023, as travel resumed.

The tax was raised to $100 in 2020 and further increased to $125 last June.

Revenue from the latest increase will be reflected in FRC’s 2023-2024 revenue collection, in which it expects ADT to contribute $99.8m.

Other tax policy changes effective today include:

• The Social Responsibility Tax (SRT) to be incorporated into the Pay As You Earn (PAYE) tax structure along with a 5 per cent reduction for those earning above $270,000;
• To enhance administration in the banking sector, the Resident Interest Withholding Tax (RIWT) exemption on interest income less than $1000 will be removed while the RIWT exception which is available to senior citizens, pensioners, or individuals with a gross annual income of $30,000 will still be available;
• A 40 cents per kilogram/liter domestic excise duty or 15 per cent import excise duty will be levied on sweet biscuits, imported fruits juices, ice cream, snacks obtained by roasting, frying, baking swelling etc. and sugar confectioneries;
• The fees for applications and renewals of tax agents license will be increased as follows: ▪  New applications: $436 to $500 ▪ Renewals: $218 to $350.

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Commercial Law Updates

Fiji Hotel and Tourism Industry Investment: summary of tax incentives

Fiji has various industry specific tax concessions, available under the 2017 to 2018 Budget, designed to encourage economic growth and much needed investment in certain sectors.

In this update we look at the tax incentives available in the tourism sector, particularly in hotel investment, and set out a brief outline of what tax benefits investors in this sector could enjoy.

Hotel Investment Tax Incentives Regulation

The Income Tax (Hotel investment Incentives) Regulation came into force on 1 January 2016 and makes two types of tax incentives available to investors interested in investing in Hotel and Tourism Industry in Fiji.

Types of Incentives Available

There are two types of incentives available:

• The Standard Allowance (“SA”); and
• The Short Life Investment Package (“SLIP”).

In brief, these incentives may be differentiated as follows:

• The Standard Allowance applies to any level of capital investment in a hotel project, in accordance with the following parameters
• exempts an amount of taxable income equal to 25% of the total capital expenditure in the hotel investment project, from the investor’s taxable income provided that there is no shift of tax revenue to other countries
• provides the investor the right to carry forward losses for the next 4 years in succession and set those off against the total income of the hotel business or the total income derived from the hotel premises
• provides that the project must be completed within 24 months from the date of provisional approval is granted by the Minister
• a provisional approval may be granted based on a sketch plan showing in sufficient detail the site and layout of the proposed hotel or extension and the amenities (i.e. an approved and certified plan is not required at this stage).
• The Short Life Investment Package only applies to capital investment in a hotel project over FJ$7 million, and in accordance with the following parameters:
• exempts from import duty, all “capital goods” imported within twenty four months from the date of provisional approval of the SLIP
• on the condition that the investor must establish that the imported capital goods cannot be produced locally in Fiji
• provides that, upon final approval from the Minister, all profits derived from the operation of the hotel are exempt from tax for a period or 10 years, for an investor who applied prior to 01 January 2017 or for a period or 4 years, for an investor who applied after 01 January 2017
• provides that all these benefits are subject to the investor company’s shareholders remaining “substantially the same” as the shareholders of the investor company when the provisional approval was granted
• provides that the 24 month time frame can be extended by the Minister if the investor can establish that any delay is due to unforeseen circumstances or some other act beyond the investor’s control.

The tax incentives are granted in two stages. A provisional approval is first granted to the investor and upon completion of the project a final approval may be granted.

It is important to note that an applicant cannot apply for both incentives.

What Projects Qualify?

To qualify for Standard Allowance, the investor must either:

• build a new hotel
• extend an existing hotel or any refurbishment and renovation thereof
• buy units in a hotel or in an integrated tourism development.

To qualify for Short Life Investment Package:

• the project must have a capital investment of over FJ$7m
• the project must have commenced after 01 January 2009
• the capital investment includes the cost of support infrastructure and overseas consultant fees but excludes the cost of land
• the project must not be for renovations
• the project must be completed within 24 months from the date of grant of the provisional approval (unless the timeline is extended by the Minster).

Interesting Definitions to Note

“ Refurbishment and Renovations ” means any substantial construction works which has the effect of restoring the hotel building to a sound and new state; or reconstructs, remodels, alters, upgrades or augments the interior of an existing hotel building so as to form new rooms or alter the sizes of existing rooms.

“ Island Resort ” means any resort that is separated by 15km or more of sea from Viti Levu.

“ Integrated tourism development ” means the development of a hotel and the subdivision and sale of residential lots, including the development of jetties, moorings, recreational facilities and other amenities.

“ Hotel ” means any premises in which accommodation is supplied to or is available to be supplied to persons in exchange for money or other valuable consideration, which includes a villa for resort purposes; a retirement resort.

For further information please contact : Atu Siwatibau: [email protected]; Artika Prasad: [email protected]; or Seini Tinaikoro: [email protected]

Please note:

This commercial law update is provided for general information purposes only and it is not, and should not be relied on as, legal advice.

Topics: Fiji tax law , Investing in Fiji , Hotel and Tourism Fiji

Written by Artika Prasad and Seini Tinaikoro

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I just got back yesterday and may have some bad news for you all. (if not already posted)

This could be the death knoll of Fiji as it will put travel out reach of many people.

The tax is already very hard to swallow, this is not going to be good.

Fiji equivalents of the bar and restaurant group are trying to stop the increase.

I was not sure of the breakdown, on Starwood menus it is just listed as 20% tax.

Thanks for the breakdown, you are right they will tax themselves out of the tourist market.

Thanks for the breakdown ManaRegular, The one I object to most is the credit/debit card charge. The departure tax is and has been for a while obscene but as it is included in the fare we tend not to feel it, would if we still had to pay before we left. It may effect the way a lot of people choose their holiday destination. I am still reeling after paying F$383 on top of one of our hotel bills in October for using my card. Will be taking cash from now on and won't book with places who don't take it.

Here is the article that Daniel is talking about. Note it is a proposal!

http://www.vatlive.com/asia-pacific/fiji-drops-vat-rate-to-9/

The next thing is - does this still apply

http://www.tripadvisor.com.au/ShowTopic-g294331-i883-k5120076-A_reminder_about_Tourist_VAT_Refund_Scheme-Fiji.html

So I am a little confused!

A travel agent in the wedding group I am in is saying that it will be a 5% increase - but Daniel then you mention costs will remain the same.

Can someone please clarify for me? TIA!

This article may help

http://www.internationaltaxreview.com/Article/3505668/Fiji-Budget-2016-VAT-cut-and-administrative-streamlining.html

So that accounts for the 5% tax increase I heard was coming, thanks flicarose.

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Standard Allowance

This incentive is specifically designed to assist construction of new hotels, renovation and refurbishment of existing hotels or integrated tourism development.

Tax Benefit

Investment allowance of 50% of total capital expenditure is allowed as a deduction.

• Approved hotels shall commence construction of the project within two years from the date the provisional approval was granted.
• Investment Allowance can only be written-off against the income of the hotel business or income from the hotel premises.
• There should not be any shift of tax revenue to other countries.

Legislative Provision

1.     Income Tax (Hotel Investment Incentives) Regulations 2016.

2.    Income Tax (Exempt Income) Regulations 2016.

3.    Customs Tariff Act 1986, Part 3, Schedule 2.

SHORT LIFE INVESTMENT PACKAGE

This incentive is designed to assist new projects relating to the construction of hotels and integrated tourism development.

The income of any approved new hotel will be exempted from tax as follows:

• Capital investment from FJ $250,000 to FJ $1,000,000 for a period of 5 consecutive fiscal years; or
• Capital investments from FJ $1,000,001 to FJ $2,000,000 for a period of 7 consecutive fiscal years; or
• Capital investment from FJ $2,000,001 to FJ $40,000,000 a period of 13 consecutive fiscal years.
• Capital Investment above FJ $40,000,000 a period of 20 consecutive fiscal years.

Customs Concessions

Approved companies under the SLIP incentive are eligible for duty concession under:

1.   The approved project shall be completed within24 months from the date the provisional approval was granted.

2.   Code 244 of the Customs Tariff on all capital goods (including capital equipment, plant & machinery including building materials, furnishings and fittings, room amenities, kitchen and dining room equipment and utensils and specialized water sports equipment) not available in Fiji.

• The approved project shall be completed within24 months from the date the provisional approval was granted.
• SLIP incentives is also available for retirement resorts and hospital resorts, provided the length of stay is not more than 3 months.

OTHER INCENTIVES FOR THE TOURISM INDUSTRY

Exempt Income – Backpacker Operators

In accordance with Part 9, Income Tax (Exempt Income) Regulations 2016, locally owned backpacker operators are exempt from income tax provided their annual gross turnover is not exceeding FJ$ 1m.

Duty Concessions

Hotels and Resorts

In accordance with Code 235 to Part 3 of the Customs Tariff, approved hotels and resorts are eligible for duty concession on building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment/utensils, specialized water sports equipment e.g. water bikes and other similar goods at a rate of 3% Fiscal duty.

• Building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils, which are not manufactured and available in Fiji for goods that have a fiscal duty of more than 10% can qualify at a rate of 5% Fiscal Duty, Free Import Excise and VAT applicable.
•  Building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils, which are not manufactured and available in Fiji for goods that have a fiscal duty of more than 5% can qualify at a rate of 3% Fiscal Duty, Free Import Excise and VAT applicable.
• Heavy plant and machinery for project development work provided such plant and machinery is re-exported after completion of the project at a rate of Free Fiscal Duty, Free Import Excise and VAT applicable.
• Duty free importation for all hotels and resorts will be available from 1 August 2021 until 31 December 2022. 5% ECAL will also be waived on all imports

In accordance with Code 270 to Part 3 of the Customs Tariff, approved companies registered to operate water sports related businesses and other tourism related activities are eligible for duty concession for jet skis at a rate of 5% Fiscal Duty, Free Import Excise and VAT applicable.

Retirement Village Incentives

This incentive is specifically designed to encourage investment in the construction of retirement villages and aged care facilities.

• Applicable to companies engaged in development of a retirement village or aged care facility, equipped with facilities, services (including health services) and amenities suitable for retirees.
• Capital investment over FJ$250,000
• The project should be completed within 2 years from the date the provisional approval was granted.

Income of the approved company will be exempt from tax as follows:

• Capital investment from FJ$250,000 to FJ$1,000,000for a period of 5 consecutive fiscal years;
• Capital investment from FJ$1,000,001 toFJ$2,000,000 for a period of 7 consecutive fiscal years; and
• Capital investment of more than FJ$2,000,001 for a period of 13 consecutive fiscal years.

Companies or entities engaged in the construction of retirement village are eligible for duty concessions under Code 297 for importation of raw materials, machinery and equipment (including parts and materials) for the initial establishment of the facility at a rate of Free Fiscal duty, Free Import Excise and depending on the type of good, VAT applicable.

Part 2, Income Tax (Retirement Village Incentives) Regulations 2019

Last Updated: August 2023