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Fiji
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
64.93 / 100
Global rank
#110
Corporate tax
25%
Personal tax
20%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.7 / 10
- Affordability Index7.0 / 10
- Entry Ease Index6.9 / 10
- Tax Freedom Index6.8 / 10
- WiFi Index5.6 / 10
- Admin Ease Index6.4 / 10
- Healthcare Index6.7 / 10
- City Comfort Index7.1 / 10
- WeatherComfort Index6.2 / 10
- Banking Index5.8 / 10
- GeoStability Index7.2 / 10
- Justice & Order Index6.0 / 10
- Quality of Life Index6.3 / 10
- Open Society Index7.1 / 10
- Flight Index3.7 / 10
- Environmental Quality Index8.1 / 10
- English Index7.3 / 10
- Wealth Protection Index7.6 / 10
- AI Access Index5.7 / 10
- Economic Openness Index6.3 / 10
- Market Depth Index4.2 / 10
- ClimateShield Index5.7 / 10
Country snapshot
- Capital
- Suva
- Population (approx.)
- 937,282
- Area (km²)
- 18,274 km²
- Currency code (ISO 4217)
- FJD
- Currency name
- Fijian dollar
- Main airport IATA code
- NAN
- Airport name
- Nadi International Airport
General facts
- Minimum monthly cost
- From $1,430/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .fj
- Phone calling code
- +679
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 20%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies are taxed on worldwide income with foreign tax credits available under treaty provisions. Non-residents are taxed only on Fiji-sourced income. The DTA network is limited to around 10 partner jurisdictions including Australia, New Zealand, the United Kingdom, Japan, Korea, Singapore, India and Malaysia, with notable gaps for the United States and most EU countries. Fiji joined the OECD Inclusive Framework on BEPS on 27 May 2024, with Pillar Two implementation pending.
Standard CIT raised to 25% effective tax year 2023 (from 20%). Companies listed on the South Pacific Stock Exchange with at least 40% local resident shareholding benefit from a reduced rate of 15% for 7 years from listing (down from 10% pre-reform). Sector-restricted tax holidays of 5 to 30 years are available for tourism, ICT business and infrastructure, renewable energy, agriculture, film production and tax-free regions, each gated by capital investment thresholds and FRCS provisional approval.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for residents (183 days or domicile test). Non-residents taxed only on Fiji-sourced income, generally subject to withholding at 5 to 15% depending on payment type, with treaty reductions available under the limited DTA network. Pension income is fully exempt regardless of source. The Non-Resident Film Production Employee concession provides a temporary PIT exemption or reduced rate for cast and crew of approved film productions.
Progressive PIT at 0% on the first , 18% from to , and 20% above of chargeable income. The historical Social Responsibility Tax (SRT) on income above has been restructured. No special expatriate, non-dom, NHR or HNWI flat-tax regime exists. Tax residency triggers at 183 days or domicile in Fiji.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Tax Free Region Incentive
AvailableGeographic-based corporate tax holiday for newly incorporated entities investing in designated outer regions of Fiji (Vanua Levu, Rotuma, Kadavu,…
Hotel Short Life Investment Package (SLIP)
AvailableTier-graded corporate tax holiday for new hotels and integrated tourism developments, scaling from 5 years (FJD 250k-1M capital) to 20 years (above…
ICT Business Investment Incentive (BPO, KPO, IT Outsourcing, GBS)
AvailableCorporate tax holiday for ICT businesses providing Business Process Outsourcing, Knowledge Process Outsourcing, IT Outsourcing or Global Business…
ICT Infrastructure Investment Incentive
AvailableTier-graded corporate tax holiday for companies establishing, developing or constructing ICT infrastructure used by ICT businesses.
Film Production Tax Rebate
AvailableCash rebate of 20% on Total Fiji Expenditure for fully-funded film, television and audio-visual productions, capped at FJD 4 million per production.
South Pacific Stock Exchange Listed Company Reduced Rate
AvailableReduced corporate income tax rate of 15% (vs standard 25%) for resident companies listed on the South Pacific Stock Exchange (SPX), provided…
Renewable Energy and Carbon Trading Tax Exemption
AvailableTen-year corporate income tax exemption for new renewable energy projects (solar, wind, hydro, wave, biofuel) and power cogeneration approved by the…
Commercial Agricultural Farming and Agro-Processing Investment Incentive
AvailableTier-graded corporate tax holiday for new commercial agricultural farming and agro-processing businesses, scaling from 5 years (FJD 100k-250k…
Small and Micro Enterprises (SME) Income Tax Exemption
AvailableIncome tax exemption for small and micro enterprises with annual gross turnover or sales not exceeding FJD 500,000 in selected priority sectors only.
For individuals
Non-Resident Film Production Employee Tax Concession
AvailableTax exemption or reduced tax rate on income of non-resident employees of approved non-resident companies engaged in making a film in Fiji.
You either qualify for Fiji's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Fiji. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Fiji lists several residency and mobility routes across business founder routes, work (employer sponsored), and retirement routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Business founder routes
2 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Investor Permit (3-Year)
- Available
Investor Permit (7-Year)
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Long Term Work Permit (Time Post and Key Post)
- Available
Short Term Work Permit
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Residence Permit on Assured Income
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Fiji.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Environmental Quality Index8.1 / 10Very strong environmental quality index
- SafetyShield Index7.7 / 10Solid safety baseline
- Wealth Protection Index7.6 / 10Strong wealth protection index
Weakest dimensions
- Flight Index3.7 / 10
- Market Depth Index4.2 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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