A practical legal guide for international investors, foreign counsel and Fijian enterprises — written by the lawyers who handle the work, and updated to the law as it stands in 2026.
The Fiji Islands sit at a useful intersection. Common-law jurisdiction; English the language of commerce and the courts; the Fijian dollar pegged to a basket of major currencies; a regulatory environment that has moved meaningfully toward international standards over the past five years; and a geographic position that makes Fiji the natural Pacific hub for Australian, New Zealand and Asian businesses extending into the region. For investors who do the work to understand the local framework, the opportunity set is genuine.
This guide is the framework we wish every inbound client had read before their first instruction. It covers what we are most often asked — about the country, the company-law framework, the property regime, the tax environment, banking and exchange control, and the practical machinery of bringing capital into and out of the Fiji Islands.
It is not legal advice, and the position of any individual matter will depend on its facts. But for the international investor or counsel approaching Fiji for the first time, the chapters that follow should answer most of the structural questions — and tell you which questions matter enough to warrant a partner-level conversation.
What changed recently and what you need to know. The Investment Act 2021 replaced the Foreign Investment Act 1999 — the Foreign Investment Registration Certificate (FIRC) is abolished, and the framework now operates through Investment Fiji. The Companies Act 2015 modernised the corporate-law framework with international-standard director-duty provisions. The Land Sales (Amendment) Act 2014 introduced the foreign-purchaser restrictions on town-boundary residential freehold and the FJD 250,000 build-out obligation. The Personal Property Securities Act introduced a national security register. Each of these has implications running through the chapters below.
Each chapter is a self-contained reference — read what you need, when you need it.
Geography, population, economy, government, legal system, currency, language and the practical context that shapes commercial life in Fiji.
Read chapterThe Investment Act 2021, Investment Fiji, reserved and restricted activities, capital thresholds, and the practical machinery of investing into Fiji.
Read chapterPrivate and public companies, foreign-company registration, branches, partnerships, trusts and joint ventures under the Companies Act 2015.
Read chapterFreehold, state lease and iTaukei lease; the Land Sales Act framework for foreign purchasers; Minister of Lands and iTLTB consents.
Read chapterCorporate income tax, VAT, stamp duty, capital gains tax, withholding taxes, double-tax treaties and the FRCS framework.
Read chapterThe Reserve Bank of Fiji's framework, banking-licence regime, exchange-control approvals, capital flows, dividend remittance and currency.
Read chapterThis guide is published by Neel Shivam Lawyers, a Fijian law firm founded in 2004 and headquartered in Suva. We act for Fijian enterprises and the international groups operating in Fiji as ongoing commercial counsel.
Each chapter is written by the partners and senior associates who handle the matters described in it — not by marketing professionals or copywriters. That is why this guide reads the way our advice does: directly, currently, and with the texture of work that is being done as you read it.
We update the guide regularly. The current edition is current to May 2026.
A partner will respond within one business day. All enquiries are treated in strict confidence.