Fiji Business Registration Guide 2026

Overview — Business Registration in Fiji

The Registrar of Companies (RoC) under the Ministry of Commerce, Trade, Tourism and Transport is responsible for company registration and business name registration in Fiji. The Companies Act 2015 modernised the company law framework, introducing new concepts such as the single-member company and electronic filing. The RoC operates an online portal for company name reservation, incorporation, and filing of annual returns. Registration with FRCS for tax purposes is a separate but mandatory step. Fiji has made significant progress in improving the ease of doing business, with most registration steps now available online through the Business Registration and Information System (BRIS).

Company Types Under the Companies Act 2015

The Companies Act 2015 provides various business structures for investors:

• Private limited company (Ltd or Pty Ltd) — most common structure, minimum 1 shareholder and 1 director, shares not offered to the public
• Public company — may offer shares to the public, minimum 2 directors, subject to additional disclosure requirements
• Branch of a foreign company — registered as an overseas company to carry on business in Fiji
• Sole proprietorship — individual trading under their own name or registered business name
• Partnership — 2 to 20 partners under the Partnership Act

A private company limited by shares is the preferred vehicle for most foreign and domestic investors due to its separate legal personality and limited liability protection.

Incorporation Process — Step by Step

The typical company incorporation process in Fiji involves the following steps:

• Step 1 — Name reservation — Submit proposed company name to RoC. Name search fee FJD 50. Processing time 1–2 days.
• Step 2 — Prepare documents — Memorandum and Articles of Association, consent to act as director and secretary, registered office address, and statutory declaration of compliance
• Step 3 — Payment of fees — Filing fee at RoC ranges from FJD 300 to FJD 800 depending on share capital
• Step 4 — Submission — Submit all documents to RoC online through BRIS. Processing time 1–3 weeks.
• Step 5 — Certificate of Incorporation — RoC issues the certificate with company number

The total cost for a standard Ltd with FJD 10,000 share capital is approximately FJD 500–1,500 including government fees and professional service fees.

Tax Registration — FRCS TIN

After receiving the Certificate of Incorporation, the company must register for tax with FRCS. The tax registration process includes:

• Obtaining a Tax Identification Number (TIN) for the company
• Registering for corporate income tax
• Registering for VAT if annual turnover will exceed FJD 100,000
• Registering for PAYE if the company will employ staff
• Registering for FNPF with the Fiji National Provident Fund

Tax registration is done online through the FRCS portal. Required documents include the Certificate of Incorporation, Memorandum and Articles, proof of registered address, and director identification. The TIN is issued within 1–3 business days.

Business Licences & Permits

Depending on the business sector, additional permits and licences may be required:

• Business licence — from the municipal council or local government where the business is located (renewed annually, fee FJD 100–500)
• Foreign Investment Registration Certificate — from Investment Fiji for foreign-owned enterprises (minimum investment FJD 250,000 for most sectors)
• Environmental permit — from the Department of Environment for manufacturing, mining, and other high-impact activities
• Tourism licence — from the Ministry of Tourism for hotels, guesthouses, and tour operators
• Financial services licence — from the Reserve Bank of Fiji for regulated financial activities
• Food & drugs permit — from the Ministry of Health for food processing and pharmaceuticals

Foreign investors should register with Investment Fiji, which provides facilitation services, tax incentives, and investment guarantees under the Investment Act.

FAQs

Can a foreigner register a company in Fiji?

Yes, foreigners may register a company in Fiji. Investment Fiji requires a minimum foreign investment of FJD 250,000 for most sectors. Certain small-scale sectors (retail, taxis, and others) are reserved for Fijian citizens. Foreign investors must obtain a Foreign Investment Registration Certificate.

How long does the full registration process take?

Name reservation: 1–2 days. Incorporation: 1–3 weeks. Tax registration: 1–3 days. Total: 2–6 weeks with professional assistance.

What are the annual compliance requirements for a Fijian company?

Annual return to RoC (filed by 31 March), annual tax return (filed by 30 June), monthly PAYE returns (if employing staff), VAT returns (if registered), and FNPF monthly returns. Financial statements must be prepared in accordance with IFRS and filed with RoC.

Disclaimer

This guide provides general information about business registration in Fiji for 2026. Laws, fees, and procedures may change. Always consult with a qualified Fijian corporate lawyer or the Registrar of Companies for advice specific to your situation. InvestmentKit does not provide legal advice.