Accounting, tax & corporate services in Fiji

Chat with us on Viber
Home / Resources / Entity Comparison

Free tool  ·  Entity comparison

Which Fiji entity is right for you?

Compare five Fiji business structures across tax, liability, setup cost, compliance overhead and foreign ownership rules. Choose a structure below to see its full profile.

At a glance

Five structures, five trade-offs.

01

Private Limited Company

“The standard vehicle for serious operators.”

Best for: Foreign investors · SMEs · Property developers · Anyone wanting limited liability

02

Sole Trader

“Simplest setup. You are the business.”

Best for: Freelancers · Single-owner service businesses · Early-stage testers

03

Partnership

“Two or more people. Shared everything.”

Best for: Professional practices · Joint ventures · Family businesses

04

Foreign Branch

“Your overseas company with a Fiji presence.”

Best for: Multinationals entering Fiji · Existing offshore companies

05

NGO / Trust

“Mission-driven, not profit-driven.”

Best for: Charities · Religious groups · Community trusts · Education providers

Side by side

The full profile of each structure.

Select a structure to see how it compares on every point that matters.

Legal status

Separate legal entity

Owner liability

Limited to share capital

Tax rate

25%

Setup cost

Fixed fee · see our guide

Setup timeline

3 – 5 weeks

Minimum directors / owners

1 director + 1 shareholder

Foreign ownership

100% allowed (subject to FTIB)

Annual filings

Tax return · Annual return · Statutory accounts · UBO confirmation

Ongoing compliance overhead

Medium–High

Audit requirement

If turnover > FJD $1M or board requires

Can raise outside capital

Yes — shares, debt, investors

Continuity on owner exit

Continues indefinitely

Rates and thresholds change

Figures reflect the Companies Act 2015 and FRCS rate tables at the time of writing. Rates and thresholds change, so always confirm before acting.

Still unsure?

Not sure which entity fits your plan?

Book a 30-minute consultation. Alvin will review your business model, capital structure and residency position, and recommend the structure that suits your case.

Chat with us on WhatsApp