How to start a business in Fiji as a local (2026 guide)

Starting a business in Fiji as a local is simpler than it is for an overseas investor. There’s no minimum investment, no Reserve Bank approval for your shareholding and no investor permit. You still need to choose the right structure and register it properly from day one. Here’s how it works in 2026.

1. Choose your business structure

• Sole trader. The simplest option: you run the business in your own name or under a registered business name. You’re personally responsible for its debts, and the profit is taxed as your personal income. Good for small and starting businesses.
• Partnership. Two or more people in business together. The partnership lodges its own annual return, but the profit is taxed in the partners’ hands. Put a written partnership agreement in place covering profit shares, decisions and what happens if someone leaves.
• Private company (Pte Ltd). A separate legal entity, registered with the Registrar of Companies under the Companies Act 2015. Your personal assets are generally protected, it’s easier to bring in shareholders, and banks and larger customers often prefer dealing with a company. Companies pay corporate income tax of 25%.

If you’re unsure, a short chat about your plans, turnover and risk usually makes the choice clear. Many people start as a sole trader and move to a company as they grow.

2. Register with the Registrar of Companies

• Business name. If you trade under any name other than your own, register it as a business name with the Registrar of Companies (ROC). This applies to sole traders and partnerships.
• Company. For a company, reserve the name, then register it with its constitution, directors, shareholders and a registered office address in Fiji. At least one director must be ordinarily resident in Fiji.

3. Register for tax

• TIN. Register the business with the Fiji Revenue and Customs Service (FRCS) for a Tax Identification Number. Sole traders can use their personal TIN.
• VAT. You must register once turnover exceeds FJD 100,000 in any 12-month period. The rate is 12.5%. Businesses with sales above FJD 300,000 file monthly; others file quarterly.
• PAYE. Register as an employer before you pay wages, and deduct and pay PAYE each month.
• Electronic fiscal device (EFD). From 1 January 2026, businesses with annual turnover of FJD 50,000 or more must issue receipts through an approved EFD.

4. FNPF for your staff

If you employ staff, register with the Fiji National Provident Fund. Employer and employee each contribute 8% of gross wages, and contributions are lodged monthly.

5. Licences and approvals

• Business licence. No longer required. You no longer need a separate business licence from the city or town council.
• Industry approvals. Some activities still need their own approvals, for example liquor licences, food and health approvals, building and land use, transport and tourism.

6. Open a business bank account

Open a separate account for the business and keep business and personal money apart. The bank will ask for your ROC registration, TIN and ID for the owners or directors. Keeping the accounts separate makes bookkeeping, VAT returns and year-end tax much simpler.

7. Keep up with compliance

• Keep proper records and receipts for at least the period required by FRCS.
• Lodge VAT, PAYE and FNPF returns on time to avoid penalties.
• Lodge your annual income tax return. From 2026, sole traders must also include an asset declaration with their return.
• Companies must pay the annual registration fee to ROC and keep their director and shareholder details up to date.

Can it be done without visiting offices?

Mostly, yes. ROC registrations and FRCS tax registrations are done online, and we can handle the filings for you from our Nadi office.

How we help

We help local business owners choose the right structure, register the business name or company, set up TIN, VAT, PAYE and FNPF, and then look after bookkeeping, VAT returns and annual tax returns. You get a written scope and fixed fee before anything starts. Book a free consultation.

General information as at October 2026, not legal or tax advice. Thresholds and requirements can change with each national budget.