Frequently asked questions

Yes, in most sectors. Some activities are reserved for Fijians or restricted for foreign investors, so we check your activity against the reserved and restricted list in our first conversation.

Most foreign investors must bring at least FJ$300,000 into Fiji within three months of incorporation, and more for some activities such as hotels and resorts. Where that amount is not needed for your plan, we can apply to the Minister for a waiver. See our Investor Pathway to Fiji.

Yes. The Companies Act 2015 requires every Fiji company to have at least one director who ordinarily lives in Fiji, even if you hold an investor permit. We can provide one from incorporation until you appoint your own.

Incorporation itself takes 2–3 working days once complete documents are with us. For a foreign investor, allow about 6–8 weeks end to end, including Reserve Bank approval, the investor permit and opening the bank account.

Almost everything is done while you are overseas. Most investors visit once, to attend the bank in person when the account is opened.

Yes. We incorporate companies for local founders and businesses as well as overseas investors, and handle the tax, VAT and employer registrations that follow. See Company Formation.

The standard corporate income tax rate is 25%. Lower rates apply to some companies, such as qualifying small businesses. See our Fiji tax rates page.

Registration is mandatory once your annual turnover exceeds $100,000. The standard VAT rate is 12.5%.

No. Dividends paid to residents and non-residents are exempt from Fiji withholding tax. Interest, royalties and management fees paid overseas do attract withholding tax, which a double tax agreement can reduce.

It depends on the return and your filing cycle. Our free compliance calendar lists the PAYE, FNPF, VAT and annual deadlines for your type of business.

Yes. We support clients through FRCS income tax audits, VAT audits and VAT refund audits: we prepare the records and reconciliations the auditor asks for, answer their questions and work to settle the outcome.

Sometimes. We apply to FRCS for remission of late lodgement and late payment penalties, supported by a reconciliation of your tax account, and can arrange payment plans for tax owed.

From 1 August 2026, for a 12-month period, the employer contribution is 8% and the employee contribution is 8% of gross wages. We set up and lodge FNPF and PAYE every month for our clients.

Employers pay 1% of gross annual staff pay to Fiji National University once their prior-year payroll is over $20,000. We register employers and lodge the levy returns.

Our fees are fixed for each step and confirmed in writing before we start, so every client pays the same published fee for the same work. Foreign investors can get the full price list in our free Investor Guide & Fees.

Yes. Your first 15-minute consultation is free of charge. Send us your question through the website, or call or WhatsApp +679 714 2741.

Our head office is at Shop 2T4B, Level 3, RB Patel Jetpoint Complex, Martintar, Nadi, with offices in Suva and Lautoka as required. We work with clients across Fiji and overseas.

Yes. Alvin Kumar & Associates is a registered Fiji tax agent, Tax Agent No. 1065.