Starting a Business Abroad as an Expat: The Complete Guide to Entrepreneurship in Fiji

Published on January 29, 2026 and written by Cyril Jarnias

Setting up a business in Fiji is both enticing and demanding. The archipelago serves as the Pacific’s economic hub, shows renewed growth, offers an English-speaking environment, and attractive taxation in certain sectors. But it is also a small, heavily regulated market, exposed to cyclones, with specific rules for foreign investors.

Understanding the Economic Landscape in Fiji

Before launching a business, it is essential to understand the context in which your company will operate. Fiji, an archipelago of approximately 900,000 inhabitants, presents itself as the economic platform of the South Pacific.

The economy is relatively small but dynamic: nominal GDP is around US$5 to 5.4 billion, with a post-Covid recovery growth rate estimated at 3–4% per year. Inflation has calmed to around 1.3%, but the country remains vulnerable to climate shocks and concentration in certain sectors, notably tourism.

Promising Sectors for an Expatriate

Several sectors offer real opportunities for a foreign entrepreneur, provided you properly integrate the constraints of market size and regulation.

Among the engines of the economy:

– tourism and hospitality account for nearly 40% of GDP and about US$1.4 billion in 2023, with a 5.7% increase in arrivals in 2024 and some 100,000 jobs created in this sector;

– agriculture and agro-processing (sugar, coconut, ginger, processed products);

– outsourced services (BPO, contact centers, shared services) which generate nearly US$47 million and employ about 7,000 people;

– fisheries and aquaculture, water bottling, certain industrial niches, and ICT.

The table below summarizes some major sectors and the type of opportunities typically accessible to an expatriate:

The environment is officially pro-business: government focused on investment, participation in multiple free trade agreements (SPARTECA, PICTA, PACER, IEPA…), modern telecommunications, and tax rates modulated based on sectors and zones (free zones, tax-free regions, reduced rates for certain listed companies or regional headquarters).

The Legal Framework: What Every Foreign Investor Must Understand

Creating a company in Fiji is not just about filling out an online form: the country has a clear, demanding, but generally predictable legal framework.

The Investment Act 2021: The Cornerstone of the Investment Regime

The Investment Act 2021 is now the reference law for direct investments. It replaces the former Foreign Investment Act of 1999 and its implementing texts.

In practice, this law:

The law applies to all direct investments in the country and overrides conflicting provisions of older texts.

Reserved Activities, Restricted Activities, and Investment Thresholds

However, the country is not a completely open field. A 2022 regulation – Investment (Reserved and Restricted Activities) Regulations – lists:

– activities reserved for Fijian citizens (certain retail activities, subsistence trades, etc.);

– restricted activities accessible to foreigners, but with conditions (minimum thresholds, location, specific obligations).

For expatriates, the general rule is as follows:

– in non-restricted sectors, a minimum investment threshold of FJD 300,000 applies, to be remitted to Fiji within 3 months of incorporation;

– in restricted sectors, this minimum typically climbs to between FJD 500,000 and 2,000,000, with sometimes stricter investment deadlines.

Rights… and Duties of the Investor

In return, the foreign investor benefits from enhanced protections: freedom to manage their company (production, hiring, sales), ability to hire qualified foreign staff for key positions, access to local courts and international arbitration mechanisms.

But the obligations are real:

– comply with all Fijian laws (tax, social, environmental, exchange control, etc.);

– maintain compliant accounting, retain records for at least 7 years;

– cooperate with the authorities (Fiji Revenue and Customs Service, Reserve Bank of Fiji, Investment Fiji…);

– contribute to social protection schemes (FNPF) and respect employee rights (collective agreements, minimum standards).

The Investment (Foreign Investors Reporting) Regulations 2022 additionally impose regular reporting obligations to Investment Fiji, to track the progress of projects.

Choosing the Right Legal Structure in Fiji

For an expatriate, the choice of legal form is not trivial: it affects your governance, your access to certain tax benefits, the level of liability, as well as the ease of opening a bank account or obtaining visas.

Overview of Available Structures

Several options exist, with different rationales:

In all cases, the company must have a registered office in the country.

The following table summarizes some key characteristics to compare the structures:

Registration: From Choosing a Name to Receiving Certificates

The incorporation process has been largely digitized through the businessNOW portal (Digital Fiji), which greatly reduces administrative back-and-forth.

Step 1: Digital Profile and Portal Access

To file an application online, you must create an e‑Profile and a NAS Pass identifier (National Authentication System). The account associates a username, password, and an entity registration number.

For a foreigner, an important nuance appears: the initial identity verification must be done physically at an office of the Registrar of Companies or the civil registry (Birth, Death & Marriage). In practice, foreign investors often use a local agent, listed on the bizFIJI portal, to activate the e‑Profile and handle the procedures.

Once the e‑Profile is created and validated, the ROC issues an ROC Pass, after checks (allow 20–30 minutes for processing).

Step 2: Choosing and Reserving the Company Name

The choice of name is regulated. It is advisable to check availability beforehand using the Entity Name Search function on the Digital Fiji portal. Several rules apply:

– a name identical to one already registered will be refused;

– the law (Companies Act 2015, Schedule 1) lists unacceptable names (misleading, offensive, etc.);

– a simple business name cannot contain certain terms like “limited,” “ltd,” “Pte Limited,” “company,” etc.

Step 3: Registering the Business Name and the Company

The registration process is divided into two parts:

– business name (via Form A12 for an individual or entity):

– fee: FJD 10 for an individual, FJD 100 for a firm (VEP included);

– estimated entry time: 15 minutes;

– company registration (incorporation):

– for a private company: filing fee starting from FJD 45, and registry duties around FJD 250, varying based on authorized capital;

– for a foreign company: Form A17, with a filing fee around FJD 450–506.25, and an estimated entry time of 30 minutes.

Documents to provide typically include: identity verification, bank statements, income documents, and employment contracts.

Documents can be uploaded in PDF, JPEG, PNG, HEIF, or HEIC format, with a limit of 10 MB per file. Payment is made online (Visa/Mastercard via ANZ gateway, M‑PAiSA) or by transfer / counter payment, depending on the relevant agency.

The certificates (Certificate of Incorporation, Certificate of Registration) are issued in electronic format and accessible in the My Documents tab of the portal. The processing status can be checked in My Applications, with email notifications in case of acceptance, rejection, or request for corrections.

Attention: Applications may be cancelled for non-payment, incorrect information, or missing documents, with a cancellation email sent.

Step 4: Obtaining the TIN and Tax Registration

Once the company is registered, it must be registered with the Fiji Revenue and Customs Service (FRCS):

– apply for a company TIN (sometimes needed to finalize the issuance of the register certificate by the ROC);

– register for VAT if projected annual turnover exceeds FJD 100,000;

– register for corporate income tax, pay-as-you-earn (PAYE) withholding, and any sector-specific taxes.

Again, using a local accountant or consultant is strongly advised to secure the start-up phase.

Visas, Investor Permits, and Right of Residence

Creating a company does not automatically give you a right of residence or the right to work in your own company. Fijian immigration distinguishes several regimes.

Absence of a “Digital Nomad” Visa and Basic Options

To date, the country does not offer a specific visa for digital nomads. Many nationalities can enter visa-free for a stay of 90 days; beyond that, a tourist visa (often valid for up to 4 months) is required with a valid passport, proof of funds, and a return ticket. For extended tourist stays, fees may apply, around FJD 96 for certain nationalities.

Any local professional activity or operational management of a company requires an appropriate work permit.

Classic Work Permits and Investor Permit

Several types of permits exist:

The Investor Permit targets those who invest directly in a local project:

– two main categories are provided for:

– a 7-year permit based on a minimum investment of FJD 500,000;

– a 3-year permit for more modest investments, with thresholds adjusted according to investment regulations (elsewhere, for many sectors, the legal minimum of FJD 300,000 continues to apply);

– applications are processed by the Fiji Trade and Investment Bureau, under the Immigration Act 2003.

For an expatriate entrepreneur, the classic strategy is to:

1. register the company and obtain investment approvals; 2. open a local bank account and provide proof of fund transfers; 3. submit an application for an Investor Permit, based on the created structure and financial evidence.

The permit application includes, among other things: the documents required for the application, plans, and compliance certificates.

The fee for a new Investor Permit application or extension is around FJD 650.05, with indicative processing times of about 21 working days for an extension (practice may be longer).

In the long term, regular residence under a permit allows aiming for naturalization: any person can apply for citizenship after at least 5 years of legal residence in the last 10 years, subject to meeting other criteria.

Opening a Professional Bank Account in Fiji

Without a local bank account, it is almost impossible to start a serious operation, if only to receive the capital contributions required by regulation or pay salaries and suppliers.

The Fijian Banking Landscape

The banking sector is well-developed and supervised by the Reserve Bank of Fiji. Key players include:

– ANZ (present with several branches in major cities);

– Westpac (active in the archipelago since 1901);

– Bank of South Pacific (BSP);

– HFC Bank;

– Bank of Baroda;

– ancillary providers like Tax Pro Fiji, which assist businesses and non-residents with procedures.

The official currency is the Fiji Dollar (FJD). Transfers abroad are regulated but possible: an investor can convert their profits and capital and repatriate them abroad, subject to tax clearance and RBF exchange control rules.

When entering or leaving the country, the amount of cash allowed is capped at FJD 5,000 (or foreign currency equivalent), which encourages the use of bank transfers and digital payment services.

Why Distinguish Between Business and Personal Accounts

Banks strongly recommend opening a separate business account from a personal account, for several reasons:

The offers vary from bank to bank; for example:

– ANZ offers an Access Everyday Account for daily transactions and foreign currency accounts (AUD, NZD, USD), with Visa Debit cards usable worldwide;

– Westpac markets Business Cheque Accounts, suited for businesses and cheque payments;

– Bank of Baroda opens standard Current Accounts, as well as an NRE Current Account in foreign currencies (USD, AUD, NZD, EUR) for non-residents, without a cheque book.

The table below illustrates some typical features and common fees for an entrepreneur:

In addition, there are commissions such as:

Banks generally do not pay interest on current accounts.

KYC Procedures for an Expatriate and Their Company

The regulatory context is strongly marked by KYC/AML texts (Banking Act 1995, Financial Transaction Reporting Act, etc.). To open an account, you must present yourself at a branch with originals, even if some preliminary steps are initiated online (BSP for example).

For non-resident individuals, banks require:

– a valid passport (or other travel document);

– a visa, work permit, or business permit issued by Fijian immigration;

– TIN (via FRCS letter or joint FRCS/FNPF card);

– proof of address (electricity or water bill, driver’s license, rental contract, voter’s card);

– proof of occupation and source of income (pay slip, employment contract, employer’s letter);

– identification form with signature, photo, sometimes a reference letter from an acceptable third party.

For a legal entity (your company), the bank generally requires:

Banks conduct additional checks in parallel (company search, AML controls), which can extend the account opening time. Some institutions require an initial deposit (FJD 500 for some current accounts, FJD 1,000 for some Westpac business accounts).

Accounts are considered dormant after 12 months without a customer-initiated transaction. Reactivation requires a written request and updating KYC documents.

Taxation, VAT, and Social Obligations: What a Manager Must Anticipate

Once your company is created and your bank account is open, the day-to-day life of the business begins: invoicing, paying employees, filing returns, and paying taxes. The Fijian system is comprehensive, with many subtleties.

Corporate Tax, Dividends, and Capital Gains

The standard corporate tax rate is generally announced at around 20%, but a reform raised this rate to 25% starting from the 2023 tax year. Several preferential regimes exist:

– companies listed on the South Pacific Stock Exchange (SPSE): reduced rate of 10–18.5% depending on the scheme and period;

– foreign companies establishing a regional or global headquarters in Fiji: reduced rate of 17%;

– companies located in certain free zones or tax-free regions (Kadavu, Rotuma, Vanua Levu, etc.): partial or full exemptions for a determined period.

Tax losses can be carried forward for 4 years, subject to continuity of business or ownership conditions. There is no group tax integration regime (no tax consolidation or intra-group offset).

Regarding dividends:

Capital gains on the disposal of certain assets (including shares) incur a Capital Gains Tax (CGT) of 10%, except for securities listed on the SPSE. Foreign capital gains of a resident company are taxable, with a possible tax credit to avoid double taxation.

VAT and Other Consumption Taxes

The VAT system is central and regularly adjusted. The standard rate increased from 9% to 15%, with a plan to stabilize around 12–12.5% by 2025. Some supplies (exports, for example) are zero-rated, others exempt (financial services notably).

Companies must register for VAT as soon as their turnover exceeds FJD 100,000 per year. Those with revenue not exceeding FJD 300,000 can file quarterly returns, others monthly. Returns are due on the last day of the month following the period.

In addition to VAT, several targeted levies exist, especially for tourism:

– Environment and Climate Adaptation Levy (ECAL), at 5%, on certain tourist goods and services, applied to businesses with turnover exceeding FJD 3 million;

– Gambling Turnover Tax (GTT) on gaming activities;

– Training Levy of 1% on the payroll, for the benefit of the Fiji National University.

Social Charges, FNPF, and Employment Taxation

On the social side, the cornerstone is the Fiji National Provident Fund (FNPF), a mandatory pension scheme:

– for Fijian citizens, the total contribution typically reaches 10% of gross salary, shared between employer and employee (minimum 5% each, with the possibility of a higher contribution);

– the old rule of a maximum of 18% (with 8% borne by the employee) remains a reference limit for certain exemptions: beyond that, the excess portion becomes taxable.

Non-citizen expatriates can, themselves, opt for voluntary membership in the FNPF, via a joint employer-employee application.

For fringe benefits, the employer is liable for a Fringe Benefits Tax of 20% on the value of benefits provided (housing, company car, subsidized loans…), except for health insurance provided to citizen employees, which is exempt.

Registration as an Employer and Post-Incorporation Obligations

Once the business is operational, several registrations are mandatory:

– registration as an employer with the FNPF;

– registration for the Training Levy with the Fiji National University;

– obtaining fire safety and occupational health and safety compliance certificates:

– Structural Fire Safety Certificate (National Fire Authority);

– General Workplace Inspection Certificate (National Occupational Health and Safety Services);

– and, depending on the sector:

– Health Licence from the Ministry of Health for restaurants and food trades;

– authorization from the Reserve Bank of Fiji for the issuance of securities or the holding of shares by non-residents.

Companies classified as “Low Risk” can start immediately after registration but have 6 months to finalize all compliance matters. “High Risk” activities must, however, wait until they have obtained all necessary certificates before starting.

Finding Office or Commercial Space in Fiji

The business address is not just for decoration: it sometimes conditions your licenses, your access to clients, and even your ability to hire. The commercial real estate market is quite diverse.

Costs and Types of Premises

In major urban areas (Suva, Nadi, Lautoka, Ba), you can find:

– traditional offices (floors of buildings, small open-plan spaces);

– warehouses with integrated offices, in industrial zones (Vatuwaqa, Laucala Beach, Drasa, etc.);

– ground-floor commercial spaces in city centers;

– coworking spaces and serviced offices.

Rents vary greatly depending on location, size, and standard. Some revealing examples:

For industrial or logistics projects, parks like Bluebird Investment Park in Suva or land in Drasa (Lautoka) and Navua offer warehouses, parking, and infrastructure (3-phase power, loading bays, generator spaces).

Flexible Spaces and Coworking

For a foreign entrepreneur who wants to test the market without tying up too much capital in a lease, serviced offices and coworking spaces are very relevant solutions.

– Suva Business Centre (SBC): first serviced office operator in the capital, offering fully equipped offices, internet and phone connection, meeting rooms, reception, secretarial services. Leases are flexible, with an advertised cost reduction of up to 60% compared to a traditional office (no separate electricity, cleaning, or reception bills);

– mydesk in Nadi: coworking space geared towards freelancers, start‑ups, and creatives, offering hot-desking, meeting rooms equipped for video conferencing, event spaces, and even business registration support for some subscriptions. Different plans (Flexi, Daypass, Lite, Startup) allow cost adaptation.

These solutions are particularly suited for:

– having a credible business address for registration and banking relationships;

– starting quickly without committing to a 3–5 year lease;

– accessing a local network of professionals and potential partners.

Business Culture, Networks, and “Fiji Time”: Succeeding in Integration

Beyond forms and laws, a successful establishment in Fiji also relies on understanding the cultural context.

The Weight of Relationships, the “Bula Spirit,” and Social Codes

Fijian society values community, respect for authority, and the search for harmony. Several concepts structure interactions:

– Bula: ubiquitous greeting, symbol of friendliness and hospitality;

– Talanoa: the art of informal conversation, of storytelling. Business rarely starts without this time of exchange;

– Solesolevaki: collective work for the group, which also permeates the way projects are approached in business;

– Mana: prestige, authority; respecting people with mana is essential;

– Vanua: land, community, local roots.

Negotiations are often less confrontational than in Western cultures; blunt refusals are avoided, and consensus is favored. Time can seem more elastic – the famous “Fiji time” – although in urban settings and among Indo‑Fijians, punctuality is more respected.

Business Culture in Fiji

In this context, an expatriate entrepreneur is well-advised to:

– dedicate time to personal relationships before talking contracts;

– avoid direct confrontation in public, especially with elders or authorities;

– take cultural diversity into account – Indo‑Fijians, for example, are often more direct and very price-conscious.

Leveraging Business Networks and Communities

Even though the country remains modest in size, access to networks is crucial. Some useful avenues:

For an expatriate, these networks are also a gateway to reliable local agents, essential for certain procedures (e‑Profile activation, representation with the ROC, interface with immigration).

Managing Risk, Small Market Size, and Climate Constraints

Entrepreneurship in Fiji means accepting a pleasant but fragile environment.

Small Market Size and Export Orientation

With less than a million inhabitants and a GDP of US$5 to 5.4 billion, the domestic market can only absorb limited volumes. Successful foreign companies are often those that:

– target regional markets (Australia, New Zealand, neighboring islands) from the outset;

– use the country as a services platform (BPO, help desks, IT) or processing hub for export, supported by free trade agreements;

– leverage free zones or tax-free regions to improve their cost competitiveness.

English as the official language and the educated workforce, relatively numerous (total labor force around 370,000 people), are assets in this strategy.

Climate Risk and Insurance

The country is highly exposed to cyclones and other climate events, with estimated adaptation needs of nearly FJD 9.8 billion over 8–10 years. Yet, about 94% of homes are not insured against natural disasters, and agricultural insurance offerings are virtually non-existent.

– carefully choose the location of facilities (avoid flood zones if possible, secure structures);

– take out local or international private insurance, including for business interruption;

– integrate safety margins in the supply chain (buffer stocks, logistical redundancy);

– plan business continuity procedures.

Access to Financing and Banking Relationships

Despite the banking system’s overall liquidity, access to credit remains difficult for SMEs: the MSME financing gap is estimated at over 400% of current supply. Private credit, however, exceeds 120% of GDP, but banks remain cautious, due to insufficiently developed credit registries (less than 5% of adults are covered by the credit bureau).

– for companies more than 90% owned by foreign interests, a debt-to-equity ratio of around 3:1 is commonly required for local currency financing.

Furthermore, access to debt without RBF approval is generally possible up to FJD 10 million, beyond which authorization becomes necessary.

Conclusion: Structuring an Establishment in Fiji as an Expatriate

Creating your business in Fiji as an expatriate means combining strict investment rules (high thresholds, restricted sectors), targeted tax opportunities, and a highly relationship-oriented human environment.

To maximize your chances of success, a realistic roadmap looks like this:

By mastering this set of parameters – legal, tax, banking, cultural, and real estate – an expatriate can transform the archipelago into a solid base for an ambitious professional project, well beyond the postcard image often associated with Fiji.

Cyril Jarnias

Cyril Jarnias is an independent expert in international wealth management with over 20 years of experience. As an expatriate himself, he is dedicated to helping individuals and business leaders build, protect, and pass on their wealth with complete peace of mind.

On his website, cyriljarnias.com, he shares his expertise on international real estate, offshore company formation, and expatriation.

Thanks to his expertise, he offers sound advice to optimize his clients' wealth management. Cyril Jarnias is also recognized for his appearances in many prestigious media outlets such as BFM Business, les Français de l’étranger, Le Figaro, Les Echos, and Mieux vivre votre argent, where he shares his knowledge and know-how in wealth management.

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