Residence in Fiji through business investment or assured income

Fiji approaches residence through its ordinary immigration framework rather than a branded investor programme. The main route for entrepreneurs is the investor permit issued by the Ministry of Immigration under the Immigration Act 2003. It is tied to a business registered in Fiji: the applicant must hold shares in a Fijian company, show proof of funds remitted and confirmed by the Reserve Bank of Fiji, and the company must hold a tax identification number. Since the Investment Act 2021 and its 2022 regulations took effect on 1 August 2022, foreign investors no longer obtain a Foreign Investment Registration Certificate; they register directly with the Registrar of Companies and must bring in at least FJD 300,000, remitted within three months of incorporation. Activities on the restricted list carry higher thresholds, and the Minister may grant waivers in specific cases.

The investor permit is not a passive status. Its conditions state that it ends as soon as the holder ceases to be an investor in Fiji, that the holder may only carry out the activities listed on the company's registration or business licence, and that taking up employment, study or religious work is not allowed. There is no published minimum number of days in Fiji, but the business must be genuinely operating: extension applications ask for a business progress report, a tax compliance certificate and Fiji National Provident Fund compliance. Wealthy individuals who do not intend to run a business can instead apply, from age 45, for a residence permit on assured income. This requires a FJD 100,000 deposit in a resident bank account (waived if a property has been purchased in Fiji), a further annual deposit of FJD 30,000 for a family of two or FJD 40,000 for a family of up to five, health insurance and evidence of English. Holders may not work, but may invest in approved ventures.

On tax, Fiji applies a residence-based system: individuals who become tax resident, typically by living in Fiji or spending 183 days or more there, should expect their worldwide income to be within scope, while non-residents are taxed only on Fiji-source income. The corporate income tax rate was raised from 20% to 25% from tax year 2023. There is no special flat-tax or non-dom regime for new residents, so structuring should be reviewed before arrival. Repatriation of funds deposited by assured-income residents also requires immigration clearance and Reserve Bank of Fiji consideration, which affects liquidity planning.

Family members are included on the principal's application: a spouse and dependent children can be covered on the same form, with police and medical reports for each. Residence permits are normally issued for up to three years in the first instance and can be extended. Fiji has no separate investor route to permanent residence; long-term settlement leads to citizenship by naturalisation under the Citizenship of Fiji Act 2009, which requires lawful presence in Fiji for a total of five of the ten years before application. Fiji recognises dual nationality, so applicants do not need to give up their existing citizenship.