1. An excellent strategic position, as the regional and global hub for the South Pacific-Asia region and for global communications and transportation (shipping and air travel) routes;
2. A package of trade and investment incentives including duty concessions, investment allowances, tax exemption and tax free regions;
3. A low corporate tax rate of 28%;
4. A Government that welcomes and supports local and foreign investment and is focused on reforms that will continue to improve business conditions;
5. State of the art telecommunication infrastructure that provides links through fibre optic cable connections to the rest of the world;
6. A well developed infrastructure, including electricity, water supply and internal communications;
7. Land available at reasonable rates for factory and building construction;
8. Well developed banking and financial institutions providing full financial services;
9. Fast registration of foreign investment projects;
10. A well educated workforce with a literacy rate of 93.7%;
11. Good health and medical facilities including a modern private hospital and medical centres;
12. As a signatory, access to various trade agreements, frameworks and memorandum of agreements.  This allows for better market access and provides a conducive investment climate and opportunities with other countries. The trade agreements are as follows:
    • Bilateral Trade Agreements - The non-reciprocal bilateral agreements that Fiji had with Tonga, Vanuatu, Papua New Guinea, and Cook Islands have expired, however, Fiji is undertaking national consultations with Pacific Island Countries - such as the Cook Islands - to renegotiate bilateral agreement(s). Fiji is also negotiating a renewed non-reciprocal bilateral trade agreement with Tuvalu.
    • Regional Trade Agreements which includes the Melanesian Spearhead Group (MSG) Trade Agreement with PNG, Vanuatu and Solomon Islands; South Pacific Regional Trade & Economic Cooperation Agreement [SPARTECA]; Pacific Island Countries Trade Agreement [PICTA];
    • Multi-lateral Trade Agreements where Fiji is signatory and member of the World Trade Organisation (WTO), since 14 January 1996.
    • Framework Agreement which includes the Fiji-Australia Trade and Economic Cooperation Agreement [FATERA];  Pacific Agreement on Closer Economic Relations [PACER]
      
    • Fiji has established Memorandum of Agreements with India and China - The bilateral agreement on agriculture was signed with China in August 2005. In addition, to promote collaboration in the field of transport infrastructure development and civil aviation, a Memorandum of Understanding (MOU) was later signed between Fiji and China in 2006. Additionally, a Memorandum of Understanding (MOU) was signed between India and Fiji in 2005 and the two countries had agreed to reactivate the MOU in late 2008. Under this MOU, India had made a commitment to assist Fiji in developing the ICT industry in Fiji. 

Potential Investment Areas
The main areas of investment in Fiji include:

• Manufacturing
• Hotel Industry
• Audio Visual
• Mining
• Aquaculture/Fisheries
• Agriculture
• Information Communication Technology (ICT)
• Small and Micro Enterprises

Investment Incentives
One of Government's key objectives is to attract much needed private sector investment into the country. The Fiji Islands offers private investors an attractive and generous package of incentives and concessions, including:

• Accelerated depreciation allowance - Fiji offers a generous and extended accelerated depreciation allowance on all buildings constructed.   In addition, 100% write off will be available in the year the expenditure was incurred on water storage facilities and renewable energy plant and machineries. This will also be available to plants and machineries used for manufacturing purpose
  
  

• Investment allowance: 60 percent deduction for investment allowance can be claimed between 2009 and 2012 in respect of qualifying expenditure (expenditure of at least $50,000 on the acquisition of capital assets excluding land or building, a passenger vehicle or trading stock) in Fixed Line Next Generation Network (refers to items listed under Part VIIIB of the Income Tax (Allowance for Depreciation and Improvements) Instructions 1998).
  
  

• Loss Carried Forward can now be allowed if that entity satisfies the continuity of ownership test or the same business test.
  
  

• Duty concessions on production inputs – Fiji offers a low 3 percent fiscal duty (+15 percent Value Added Tax) on all goods used as raw materials in the manufacture of approved goods. This will also apply to New Machinery and Equipment that are directly related to the production process.
  
  

• Low fiscal duty of 5 percent (+15 percent Value Added Tax) on capital items (machinery used for converting/processing raw materials).
  
  

• Duty suspension scheme - the fiscal duty and Value Added Tax levied on any raw materials used in the production of exported goods is waived, provided that such goods will be substantially transformed through manufacturing or processing and subsequently exported.
  
  

• Tax deductions on export income - Fiji offers a schedule of generous tax concessions on export incomes, 50% Export Income Deduction for 2011.
  
  

• Import Substitution and Export Finance Facility of the Reserve Bank of Fiji - makes available a total of F$40 million through the banking system to eligible businesses at concessionary interest rates.  This facility now includes renewable energy apart from agriculture and aquaculture.
  
  

• Tax Free Region Incentives – A range of incentives are available to newly incorporated entities who engage in a new trade, businesses or manufacturing in Vanua Levu (includes Taveuni, Rabi, Kioa, and other islands in the Northern Division), Rotuma, Kadavu, Levuka, Lomaiviti; and Lau.
  
  

• Employment Taxation Scheme - under this scheme, 150 percent of the salary and wages paid within 1 January 1997 and 31 December 2012 are tax deductible.
  
  

• 47% tax rebate or credit on production costs spent in Fiji on eligible Film and TV productions.
  
  

• For the most updated set of trade and investment incentives, please refer to the Fiji Islands Revenue & Customs Authority or click here for the 2011 Incentives Brochure.