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Doing Business In Fiji

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 are available at 50% for 2005 and 2006, reducing to 25% for the next 2 years and expiring in 2009
  • investment in Vanua Levu will attract a 100% deduction for export income for the period July 2005 to December 2010
  • specific tourism-related concessional assistance under the Hotels Aid Act
  • incentives to start up ICT business activities
  • incentives to film audio-visual productions in Fiji

Favourable tax treatment of other business expenses and income is available and can be specifically sought by application to the Fiji Islands Trade and Investment Bureau (FITIB).