• 150 % deduction for capital expenditure on an F1 audio-visual production.
• 125% deduction for capital expenditure on an F2 audio-visual production.

• The income of any new activity in commercial agricultural farming and agro-processing approved and established from 1 January 2010 to 31 December 2014 shall be exempt from tax for 10 consecutive fiscal years with a capital investment of $2,000,000 or more.

• 100% of the amount of investment as a deduction for investing in food processing as well as forestry.
• 5 year tax holiday is available to a taxpayer undertaking a new activity in renewable energy projects and power cogeneration.
• Duty free importation of renewable energy goods.

Income tax exemption is available to ICT investors under the following criteria:

• Business employs 50 employees
• 60% of its total services exported

• Available to newly incorporated entity established in the following areas:
  • Vanua Levu – included Taveuni, Rabi, Kioa, and other northern islands.
  • Rotuma, Kadavu, Levuka, Lomaiviti and Lau.
• The minimum level of investment should be $250,000.
• Tax and duty exemption are also available should you wish to set up your operations in one of these tax free areas.

• Is open to citizens of other countries recognized by Fiji in the “Fiji My Second Home Programme” as administered by the Reserve Bank of Fiji.
• If age below 50 – minimum deposit of $150,000 and maintain the deposit in Fiji for a minimum of two years.
• If age above 50 – minimum deposit of $100,000 and maintain the deposit in Fiji for a minimum of two years.
• To qualify the applicant must maintain a minimum balance of $50,000 from the 3rd year onwards and throughout the stay in Fiji.

Interest income is exempt from tax which accrues to or in favor of a non-resident including former Fiji residents who hold funds in Fiji commercial bank accounts under the following criteria:

• For foreign currency accounts, interest income for deposit above the equivalent of FJD$150,000;
• For Fiji Dollar accounts, any amount of interest income.

• Employment Taxation Scheme 0 150% of the salary and wages paid within 1 January 1997 and 31 December 2012 are tax deductible. The deduction is restricted to salary and wages paid in respect of 12-month period commencing from the date of the appointment of the employee provided he or she has not previously been in full-time paid employment.
• Corporate Tax Rate 20%.
• The marginal income tax rate for lower band reduced to 7%; the rate for middle income tax band reduced to 18%, and the income tax marginal rate for the top band reduced to 20% in line with the corporate tax rate.