Company Formation in Fiji

Company formation & entity choice for Fiji (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Fiji · tax year 2025 · changed 25 Jun 2026

Not yet approved

Built from the law

Use this skill in your AI.

Free in Claude, Cursor and Slack. Your AI follows it, with sources.

Add to your AI View on GitHub

Key figures: Fiji, 2025

Every figure is drawn from this skill and cited to its source.

Company formation overview

Companies in Fiji are formed under the Companies Act 2015 and registered with the Registrar of Companies. The most common vehicle for private business is a private company limited by shares.Companies Act 2015

Private company limited by shares

Most common entity; name ends in 'Pte Limited' / 'Pte Ltd'; membership capped at 50, share transfers restricted, no public share offersCompanies Act 2015 (https://laws.gov.fj/Acts/DisplayAct/3231)

Public company

May offer shares to the public; subject to heavier governance and disclosure requirementsCompanies Act 2015

Other entity / structure types

Sole trader, partnership, branch of a foreign company, and trusts are also used ((approx — partnerships/sole traders governed by separate law))Companies Act 2015

Minimum directors / officeholders — private company

At least 1 director who is ordinarily resident in FijiCompanies Act 2015 (https://www.taxprofiji.com/services/how-to-register-a-private-limited-company-in-fiji)

Minimum directors / officeholders — public company

At least 3 officeholders, at least 2 ordinarily resident in Fiji, plus at least 1 company secretaryCompanies Act 2015 (https://www.taxprofiji.com/services/how-to-register-a-private-limited-company-in-fiji)

Company secretary — private company

Not mandatory for a private company; if appointed, at least one secretary must be ordinarily resident in FijiCompanies Act 2015

Minimum share capital

No statutory minimum share capital for a private company ((approx — confirm; foreign investment registration may impose minimums))Companies Act 2015

The full skill

Entity types and formation

Company formation overview — Companies in Fiji are formed under the Companies Act 2015 and registered with the Registrar of Companies. The most common vehicle for private business is a private company limited by shares. (Companies Act 2015)
Private company limited by shares — Most common entity; name ends in 'Pte Limited' / 'Pte Ltd'; membership capped at 50, share transfers restricted, no public share offers (Companies Act 2015 (https://laws.gov.fj/Acts/DisplayAct/3231))
Public company — May offer shares to the public; subject to heavier governance and disclosure requirements (Companies Act 2015)
Other entity / structure types — Sole trader, partnership, branch of a foreign company, and trusts are also used ((approx — partnerships/sole traders governed by separate law)) (Companies Act 2015)
Minimum directors / officeholders — private company — At least 1 director who is ordinarily resident in Fiji (Companies Act 2015 (https://www.taxprofiji.com/services/how-to-register-a-private-limited-company-in-fiji))
Minimum directors / officeholders — public company — At least 3 officeholders, at least 2 ordinarily resident in Fiji, plus at least 1 company secretary (Companies Act 2015 (https://www.taxprofiji.com/services/how-to-register-a-private-limited-company-in-fiji))
Company secretary — private company — Not mandatory for a private company; if appointed, at least one secretary must be ordinarily resident in Fiji (Companies Act 2015)
Minimum share capital — No statutory minimum share capital for a private company ((approx — confirm; foreign investment registration may impose minimums)) (Companies Act 2015)
Small private company test — Treated as 'small' where consolidated revenue is below FJ$5 million (lighter reporting) FJD (Companies Act 2015 (https://laws.gov.fj/Acts/DisplayAct/3231))
Incorporation process — Reserve name, lodge incorporation application with the Registrar of Companies (available online); a Certificate of Incorporation is issued (Companies Act 2015 (https://www.justice.gov.fj/company/))
Foreign investment registration — Foreign-owned businesses must obtain a Foreign Investment Registration Certificate before operating ((approx — confirm current foreign investment statute and reserved activities)) (Investment Act 2021)
Core annual compliance — Annual return to the Registrar, maintenance of statutory registers, annual income tax return to FRCS, and (if registered) VAT returns (Companies Act 2015)
Post-incorporation tax registration — New companies must register with FRCS for a TIN and, where applicable, VAT, PAYE and FNPF (Tax Administration Act 2009)

Work with us

Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

No historical approval records.

Issue history

No issues recorded.

More Fiji skills

Income Tax in Fiji Corporate Income Tax in Fiji Fiji VAT Tax Overview in Fiji Payroll Social in Fiji

See all Fiji skills →

General reference, not advice on your facts. Check with a professional before you file or pay.

Entity types and formation

Company formation overview — Companies in Fiji are formed under the Companies Act 2015 and registered with the Registrar of Companies. The most common vehicle for private business is a private company limited by shares. (Companies Act 2015)

Private company limited by shares — Most common entity; name ends in 'Pte Limited' / 'Pte Ltd'; membership capped at 50, share transfers restricted, no public share offers (Companies Act 2015 (https://laws.gov.fj/Acts/DisplayAct/3231))

Public company — May offer shares to the public; subject to heavier governance and disclosure requirements (Companies Act 2015)

Other entity / structure types — Sole trader, partnership, branch of a foreign company, and trusts are also used ((approx — partnerships/sole traders governed by separate law)) (Companies Act 2015)

Minimum directors / officeholders — private company — At least 1 director who is ordinarily resident in Fiji (Companies Act 2015 (https://www.taxprofiji.com/services/how-to-register-a-private-limited-company-in-fiji))

Minimum directors / officeholders — public company — At least 3 officeholders, at least 2 ordinarily resident in Fiji, plus at least 1 company secretary (Companies Act 2015 (https://www.taxprofiji.com/services/how-to-register-a-private-limited-company-in-fiji))

Company secretary — private company — Not mandatory for a private company; if appointed, at least one secretary must be ordinarily resident in Fiji (Companies Act 2015)

Minimum share capital — No statutory minimum share capital for a private company ((approx — confirm; foreign investment registration may impose minimums)) (Companies Act 2015)

Small private company test — Treated as 'small' where consolidated revenue is below FJ$5 million (lighter reporting) FJD (Companies Act 2015 (https://laws.gov.fj/Acts/DisplayAct/3231))

Incorporation process — Reserve name, lodge incorporation application with the Registrar of Companies (available online); a Certificate of Incorporation is issued (Companies Act 2015 (https://www.justice.gov.fj/company/))

Foreign investment registration — Foreign-owned businesses must obtain a Foreign Investment Registration Certificate before operating ((approx — confirm current foreign investment statute and reserved activities)) (Investment Act 2021)

Core annual compliance — Annual return to the Registrar, maintenance of statutory registers, annual income tax return to FRCS, and (if registered) VAT returns (Companies Act 2015)

Post-incorporation tax registration — New companies must register with FRCS for a TIN and, where applicable, VAT, PAYE and FNPF (Tax Administration Act 2009)