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 2015 (the rate for 2011 is 50%)
investment in Vanua Levu to 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
incentives to agriculture
incentives for small and microenterprises
tax free regions incentives with income tax exemption for upto 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 Fiji Islands Trade and Investment Bureau (FITIB).

The Fiji Islands Revenue & Customs Authority website further information on the tax incentives. .