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Fiji’s renowned culture of hospitality and resourcefulness delivers exceptional value for investors. There are many examples of commercial success resulting from investment ventures by international partners.

The Tourism Industry in Fiji is largely regarded as an important driver for the Fijian economy. In 2018, approximately 870,309 visitors spent FJD$2 billion in Fiji across an estimated 1,200 businesses. The tourism sector employs approximately 119,000 Fijians contributing above 30% of Fiji’s Gross Domestic Product (GDP). Growth in the industry is becoming more broad–based with increased benefits trickling to the grassroots level, expanding eco-tourism and tourism related activities. The industry offers a wide range of services and facilities to suit the needs of its markets ranging from ecotourism to high-end tourism products. Since 2014, investor confidence levels have increased positively, contributing tremendously to where it is today. Fiji is known to have a number of critical competitive advantage in relation to tourism options and sustainable development such as its warm tropical climate and rich cultural diversity. The growth in international visitor arrivals anticipates conforming increase in capacity requirements and demand for new products, facilities and services, thus paving the way for local and foreign investment opportunities. Fiji offers lucrative Hotel Industry incentives via the Fiji Revenue and Customs Authority under the Income Tax (Hotel Incentives) Regulations 2016 with encouraging amendments and extension in the recent budget announcement.

Short Life Investment Package

4-year tax holiday for capital investments not less than $7million.
Import duty exemption on all capital goods (including capital equipment, plant & machinery, building materials, furnishings & fittings, equipment, room amenities, kitchen and dining room equipment & utensils, and specialized water sports equipment).


Short Life Investment Package (SLIP) Incentives is also available for retirement facilities and hospital resorts.
SLIP Incentives is also available for NEW Apartments provided the length of stay is not more than 6 months.
Recipients of the provisional approval for SLIP in 2016 shall complete the project within two years from the date the provisional approval was granted.
There will be no SLIP from 2017 for existing hotels.
Investors would only need to provide a sketch plan to obtain provisional approval for the investment allowance, and not necessarily a certified approval.‍

Tourism Areas – areas such as Vanua Levu, Suncoast and outer islands have been identified as higher yielding by visitation. In efforts to complement Governments initiative to spread benefits across the country, these areas have also been declared tax free regions whereby companies can operate without being subject to income tax.
Accommodation – gaps in the accommodation sector note the need for higher end accommodation types such as upscale boutiques and eco-friendly resorts. Additionally, whilst Fiji has shown its capacity to attract international chains, there is still a need to encourage more accommodation properties with state of the art conference facilities to cater for the increase in MICE market.
Attractions/Tours – in order to enhance visitor experience, there is a need for necessary investment in tourist attractions such as Culture and Heritage. For example, Museums and cultural centres to serve as anchor attractions in highly dense tourism areas such as Nadi.
Activities – water and land based activities are common amongst tourists visiting Fiji. The provision of nature based activities particularly developing heritage sites have the potential of becoming popular tourist spots. Similar facilities can then be associated to trail networks and recreation segments such as hiking, trail walks and so forth.
Retail – investment in high end retail shopping that looks at the development and enhancement of Fijian Made products to ensure an immersive visitor experience.
Supporting Infrastructure - essential services and infrastructure is needed to be able to accommodate the increased demand and ensure all areas are accessible, especially outer islands. As such, opportunities exist in the development of interisland transfer boats, seaplanes, cruise/yacht terminals etc.

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