Doing Business in Fiji

Number of Islands in Fiji 332 Population 930,000 Skilled labour force 370,000 Year Leases 99

Doing Business in Fiji is a comprehensive guide and a helpful first step in your journey. It has been prepared for the clients and partners of our international affiliate network, HLB International.

Fiji is an independent republic situated in the South Pacific approximately 3,100km NE. of Sydney, Australia and 2,100km N. of Auckland, New Zealand. Fiji consists of 332 islands.

The capital of the country is Suva, situated on the South Eastern coast of Viti Levu. The main international airport is at Nadi in the west.

The business climate in Fiji is a pleasant mix of tropical island flavour and serious business intent. Fiji offers a lot of opportunity to investors who wish to take advantage of the availability of an educated labour force, well developed infrastructure with modern communications, good international transportation, a wide range of tax concessions, preferential access to overseas markets, a developed banking service and, when you are not working, a very pleasant climate, beautiful beaches and scenic location. Good quality housing, schools and facilities are available and are on a par with most countries.

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Fiji supports #HLBCommunities Day 2020

Nadi and Suva offices participate in global CSR initiative

By William Crosbie, Managing Partner


On Friday 9 October, HLB came together to support COVID-19 recovery in local communities for #HLBCommunities Day.

The HLB Mann Judd Australasian Association participated in the corporate social responsibility global initiative. HLB Mann Judd collectively volunteered 2,223 hours through 117 participants across 7 community projects.

HLB Mann Judd Fiji participated in two different activities. The team in Nadi Town got involved in a street clean-up. Over in Suva, the staff spent the day out on the beaches planting mangroves.

HLB Mann Judd Fiji managing partner, William Crosbie, commented “well done to all the team for getting behind this fantastic global initiative.”

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Related content

Tax Times Issue 25/2020

Corporate Reorganisation

October 8, 2020

This issue highlights the measures that were taken in the 2020/2021 National Budget on Corporate Reorganization.

Reorganization has become an increasingly relevant topic in Fiji leading to the question of how entities involved in reorganization transactions, as well as their shareholders, should be taxed for the transfer of assets amongst the transferor individual and company with the transferee and transferee companies.

As per the National Budget, deferral rules for corporate reorganisation has been introduced, whereby the transfer of assets by a shareholder to a company will not be subject to tax.

The deferral rules for individual/company reorganization are met when the following conditions are met:

  • a resident individual/company (transferor) disposes of an asset to a resident company; and
  • the transferee resident company is wholly owned by the resident individual or company.


  • The consideration for transfer should be at the cost of the asset. However, if the consideration exceeds the costs, normal income tax rules would apply in such cases.
  • The Shareholder structure of the company should not change within two years. If there is a change in shareholding of the transferee company within two years from the date of disposal, any taxes applicable at the time of disposal shall immediately become payable.


Corporate Re-Organisation – Issue 25

Should you require our service on the above, then please contact us on [email protected] or [email protected] and we will attend to your request.

This is general information and not a substitute for full professional advice. Should you have any questions in relation to this newsletter please do not hesitate to contact, Sanjay Ram or Atnesh Prasad. Email: [email protected]; or [email protected]

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