Complete the Foreign Investment Registration application form and submit the completed application form to Fiji Islands Trade and Investment Bureau.

If approved, the applicant will be issued with a foreign investment registration certificate.  The investor must then begin the process of obtaining other required permits, licences and approvals.  The number and type of approvals to be obtained depend on the nature of the investment. 

A list of key follow-up approvals will be provided with the registration certificate.  However, it is the responsibility of each investor to identify, and comply with, all requirements of obtaining the permits, licences and approvals required under Fiji law.

a) Application fees- F$451
b) Upon approval issue fees- F$180 per person
c) There is no fixed Immigration bond- it differs from country to country.

a) Sole Trader
b) Partnership
c) Limited Liability Company
d) Branch operation
e) Subsidiaries

No, it depends on the requirements of the Foreign Investment Regulation 2005. If the project falls under the restricted activity list than the respective requirement applies.

The activity under the reserved Activities list is reserved for locals only. In the restricted activity list, local participation or investment level is stated which the investor must meet before the proposal can be considered by FTIB. The percentage of local participation is dependent on the industry. In some reserved activities, foreign investors can participate by holding 49% shares, 70% shares or 60% shares. For example to start a consultancy business, 30% local equity is required.

There are 3 types of land in Fiji, they are:

1. Freehold- Land accounts for 8.2% of the land and can be bought outright. The Minister of lands consent must be obtained for purchase over one acre of freehold land.
   
2. Crown lease land- accounts for 8.4% of the land area and can be leased from the Crown. The offer for sale of property on crown land of over 10 hectares must be advertised locally before an application for consent is considered by the Minister.  This procedure gives the opportunity for local Fijians to apply first before property is sold to foreign investors. This land is leased from Government.
   
3. Native lease land- has the largest holding with 83.4% of the land and can be leased from indigenous landowners through the Native Land Trust Board (NLTB). Native land is owned by Fijians in communal tenure with surplus land, outside reserve land, able to be leased but not sold. There are five main lease classifications- agriculture, residential, commercial, industrial and special with each one holding separate lease procedures and regulations.

Repatriation of Profits
$500,000 per business entity per annum

Withdrawal of Investment/Capital by Non-residents
$500,000 per business entity per annum

Foreign Currency Loan
a) Repayment - $500,000 per amount due for scheduled payments
b) Prepayment - $500,000 per loan balance

Offshore Borrowing
F$5 million per borrower

Foreign Currency Loans by local banks
F$5 million per borrower

Investments into Fiji by Foreign Investors 
Foreign investment in capital markets -$5 million per foreign investor per annum
Delegate to SPSE and its agents/ brokers

The above amounts are maximum amounts delegated to authorize foreign exchange dealers. Requests for amounts in excess of these must be referred to the Reserve Bank of Fiji. Furthermore, the above-delegated limits are subject to various terms and conditions and documentary requirements.

Resident - tax income from all sources.
 
Non-residents - tax only income derived in Fiji.
 
The determination of residency depends on a number of factors such as:

- period of residency in Fiji;
- whether the person has a permanent home in Fiji
- in the case of a Company, voting rights by residents etc.

A person who migrates and no longer maintains a home in Fiji would be treated as a Non -Resident and subject to tax at the Non-Resident rates.