Which Fiji Entity Is Right for You?
Compare five Fiji business structures side-by-side across tax, liability, setup cost, compliance overhead and foreign ownership rules. Pick up to 4 entities to compare.
Private Limited Company
"The standard vehicle for serious operators."
Foreign investors · SMEs · Property developers · Anyone wanting limited liability
Sole Trader
"Simplest setup. You are the business."
Freelancers · Single-owner service businesses · Early-stage testers
Foreign Branch
"Your overseas company with a Fiji presence."
Multinationals entering Fiji · Existing offshore companies
Side-by-side.
| Attribute | Private Limited Company | Sole Trader | Foreign Branch |
|---|---|---|---|
| Legal status | Separate legal entity | Not separate — you are the entity | Extension of foreign parent |
| Owner liability | Limited to share capital | Unlimited personal liability | Parent company bears liability |
| Corporate tax rate | 20% | Personal income tax (progressive) | 20% on Fiji-sourced income |
| Typical setup cost (FJD) | $2,500 – $5,000 | $400 – $900 | $3,500 – $7,500 |
| Setup timeline | 3 – 5 weeks | 1 – 2 weeks | 4 – 8 weeks |
| Minimum directors / owners | 1 director + 1 shareholder | 1 owner | Local representative required |
| Foreign ownership | 100% allowed (subject to FTIB) | Must be Fiji citizen / permanent resident | Fully foreign — native structure |
| Annual filings | Tax return · Annual return · Statutory accounts · UBO confirmation | Personal income tax return | Branch tax return · Annual statements to Companies Office |
| Ongoing compliance overhead | Medium–High | Low | High |
| Audit requirement | If turnover > FJD $1M or board requires | Not required | Usually required (parent standards) |
| Can raise outside capital | Yes — shares, debt, investors | Limited — personal borrowings only | Via parent only |
| Continuity on owner exit | Continues indefinitely | Ceases with owner | Continues under parent |
Fiji-specific rates reflect the current Companies Act 2015 and FRCS rate tables. Rates and thresholds change — always confirm before acting.
Still unsure which entity fits your plan?
Book a 30-minute consultation. Alvin will review your business model, capital structure, and residency position — and recommend the entity that minimises tax and compliance overhead for your specific case.