{"id":2711,"date":"2015-01-21T07:11:33","date_gmt":"2015-01-21T07:11:33","guid":{"rendered":"http:\/\/fijiembassy.jp\/?page_id=2711"},"modified":"2023-07-02T19:46:05","modified_gmt":"2023-07-02T10:46:05","slug":"%e3%82%a4%e3%83%b3%e3%82%bb%e3%83%b3%e3%83%86%e3%82%a3%e3%83%96","status":"publish","type":"page","link":"https:\/\/fijiembassy.jp\/ja\/investment\/%e3%82%a4%e3%83%b3%e3%82%bb%e3%83%b3%e3%83%86%e3%82%a3%e3%83%96\/","title":{"rendered":"\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6"},"content":{"rendered":"\n<div style='padding-bottom:10px; ' class='av-special-heading av-special-heading-h2  blockquote modern-quote  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first   '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/h2><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div>\n\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Incentive Brochures:<\/p>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.frcs.org.fj\/incentives\/\">https:\/\/www.frcs.org.fj\/incentives\/<\/a><\/span><\/p>\n<p>Brochures &amp; Flyers<\/p>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.frcs.org.fj\/brochures\/\">https:\/\/www.frcs.org.fj\/brochures\/<\/a><\/span><\/p>\n<\/div><\/section>\n\n<div id='avia-messagebox-' class='avia_message_box  avia-color-green avia-size-large avia-icon_select-yes avia-border-  avia-builder-el-2  el_after_av_textblock  el_before_av_tab_container '><span class='avia_message_box_title' >Why Fiji?<\/span><div class='avia_message_box_content' ><span class='avia_message_box_icon' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><p>Fiji is the hub of the South Pacific and one of the best places to invest; offering a strategic location, business-friendly policies, low taxation, and other advantages.<\/p>\n<\/div><\/div>\n\n<div class=\"tabcontainer   sidebar_tab sidebar_tab_left border_tabs  avia-builder-el-3  el_after_av_notification  avia-builder-el-last \">\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-1\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-1\" class=\"tab active_tab\"  itemprop=\"headline\" >Hotel Industry<\/div>\n    <div id=\"tab-id-1-container\" class=\"tab_content active_tab_content\" aria-hidden=\"false\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<ul>\n<li><span lang=\"EN-US\">Investment allowance (in addition to ordinary depreciation) of 55% of total capital expenditure is allowed as a deduction provided there is no shift of tax revenue to other countries.<\/span><\/li>\n<li><span lang=\"EN-US\">Applicable to building of new hotel including renovations or refurbishments or extensions of existing hotel and International Retiree Facilities.<\/span><\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-2\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-2\" class=\"tab \"  itemprop=\"headline\" >Audio Visual Industry<\/div>\n    <div id=\"tab-id-2-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<ul>\n<li><span lang=\"EN-US\">150 % deduction for capital expenditure on an F1 audio-visual production.<\/span><\/li>\n<li><span lang=\"EN-US\">125% deduction for capital expenditure on an F2 audio-visual production.<\/span><\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-3\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-3\" class=\"tab \"  itemprop=\"headline\" >Agriculture Industry<\/div>\n    <div id=\"tab-id-3-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<ul>\n<li><span lang=\"EN-US\">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.<\/span><\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-4\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-4\" class=\"tab \"  itemprop=\"headline\" >Manufacturing Industry<\/div>\n    <div id=\"tab-id-4-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<ul>\n<li><span lang=\"EN-US\">100% of the amount of investment as a deduction for investing in food processing as well as forestry.<\/span><\/li>\n<li><span lang=\"EN-US\">5 year tax holiday is available to a taxpayer undertaking a new activity in renewable energy projects and power cogeneration.<\/span><\/li>\n<li><span lang=\"EN-US\">Duty free importation of renewable energy goods.<\/span><\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-5\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-5\" class=\"tab \"  itemprop=\"headline\" >ICT Industry<\/div>\n    <div id=\"tab-id-5-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<p>Income tax exemption is available to ICT investors under the following criteria:<\/p>\n<ul>\n<li>Business employs 50 employees<\/li>\n<li>60% of its total services exported<\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-6\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-6\" class=\"tab \"  itemprop=\"headline\" >Tax Free Regions<\/div>\n    <div id=\"tab-id-6-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<ul>\n<li>Available to newly incorporated entity established in the following areas:\n<ul>\n<li>Vanua Levu \u2013 included Taveuni, Rabi, Kioa, and other northern islands.<\/li>\n<li>Rotuma, Kadavu, Levuka, Lomaiviti and Lau.<\/li>\n<\/ul>\n<\/li>\n<li>The minimum level of investment should be $250,000.<\/li>\n<li>Tax and duty exemption are also available should you wish to set up your operations in one of these tax free areas.<\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-7\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-7\" class=\"tab \"  itemprop=\"headline\" >Fiji My Second Home<\/div>\n    <div id=\"tab-id-7-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<ul>\n<li>Is open to citizens of other countries recognized by Fiji in the \u201cFiji My Second Home Programme\u201d as administered by the Reserve Bank of Fiji.<\/li>\n<li>If age below 50 \u2013 minimum deposit of $150,000 and maintain the deposit in Fiji for a minimum of two years.<\/li>\n<li>If age above 50 \u2013 minimum deposit of $100,000 and maintain the deposit in Fiji for a minimum of two years.<\/li>\n<li>To qualify the applicant must maintain a minimum balance of $50,000 from the 3rd year onwards and throughout the stay in Fiji.<\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-8\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-8\" class=\"tab \"  itemprop=\"headline\" >Foreign Currency Account Scheme<\/div>\n    <div id=\"tab-id-8-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<p>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:<\/p>\n<ul>\n<li>For foreign currency accounts, interest income for deposit above the equivalent of FJD$150,000;<\/li>\n<li>For Fiji Dollar accounts, any amount of interest income.<\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" >    <div aria-controls=\"tab-id-9\" role=\"tab\" tabindex=\"0\" data-fake-id=\"#tab-id-9\" class=\"tab \"  itemprop=\"headline\" >Other Incentives<\/div>\n    <div id=\"tab-id-9-container\" class=\"tab_content \" aria-hidden=\"true\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<ul>\n<li>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.<\/li>\n<li>Corporate Tax Rate 20%.<\/li>\n<li>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.<\/li>\n<\/ul>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<\/div>\n\n\n\n\n\n\n\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":492,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"_links":{"self":[{"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/pages\/2711"}],"collection":[{"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/comments?post=2711"}],"version-history":[{"count":5,"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/pages\/2711\/revisions"}],"predecessor-version":[{"id":8758,"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/pages\/2711\/revisions\/8758"}],"up":[{"embeddable":true,"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/pages\/492"}],"wp:attachment":[{"href":"https:\/\/fijiembassy.jp\/ja\/wp-json\/wp\/v2\/media?parent=2711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}