The Fiji Government offers a range of taxation incentives to encourage investment. These include:
• accelerated depreciation on certain capital items
• export income deductions, available at specific rates until 2015 (the rate for 2015 is 50%)
• specific tourism-related concessional assistance under the Income Tax Act
• incentives to start up ICT business activities
• incentives to film audio-visual productions in Fiji
• incentives to agriculture
• incentives for small and microenterprises medical investment incentives
• tax free regions incentives with income tax exemption for up to 13 years (depending on the level of investment)
Favourable tax treatment of other business expenses and income is available and can be specifically sought by application to the Investment Fiji.
The Fiji Revenue & Customs Authority website has further information on the tax incentives.