Tax incentives and concessions

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 2017 (the rate for 2017 is 50%)
•    specific tourism-related concessional assistance under the Income Tax Act
•    incentives to start up ICT business activities including research and development
•    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)
•    incentives for listing on the South Pacific Stock Exchange
•    employment incentives, including tax deduction for salaries and wages paid during paternity and family care leave and also for staff training through accredited training providers
•    incentives in relation to modernisation of buildings in towns and cities

The Fiji Revenue & Customs Service website has further information on the tax incentives.

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