---
title: "Fiji Hotel and Tourism Industry Investment: summary of tax incentives"
description: A new Fiji tax regulation provides for tax incentives for those interested in investing in the hotel and tourism sector in Fiji
image: https://www.sas.com.fj/hubfs/FRCA%202.jpg
---

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# Commercial Law Updates

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# Fiji Hotel and Tourism Industry Investment: summary of tax incentives

** Feb 12, 2018 2:35:24 PM / by [Artika Prasad and Seini Tinaikoro](https://www.sas.com.fj/commercial-law-updates/author/artika-prasad-and-seini-tinaikoro)

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Fiji has various industry specific tax concessions, available under the 2017 to 2018 Budget, designed to encourage economic growth and much needed investment in certain sectors.

In this update we look at the tax incentives available in the tourism sector, particularly in hotel investment, and set out a brief outline of what tax benefits investors in this sector could enjoy.

 

![FRCA 2](https://www.sas.com.fj/hubfs/FRCA%202.jpg)

 

**Hotel Investment Tax Incentives Regulation**

The Income Tax (Hotel investment Incentives) Regulation came into force on 1 January 2016 and makes two types of tax incentives available to investors interested in investing in Hotel and Tourism Industry in Fiji.

**Types of Incentives Available**

There are two types of incentives available:

1. The Standard Allowance (“SA”); and
2. The Short Life Investment Package (“SLIP”).

In brief, these incentives may be differentiated as follows:

- The Standard Allowance applies to any level of capital investment in a hotel project, in accordance with the following parameters

 

- The Short Life Investment Package only applies to capital investment in a hotel project over FJ$7 million, and in accordance with the following parameters:

The tax incentives are granted in two stages. A provisional approval is first granted to the investor and upon completion of the project a final approval may be granted.

> It is important to note that an applicant cannot apply for both incentives.

**What Projects Qualify? **

To qualify for Standard Allowance, the investor must either:

- build a new hotel
- extend an existing hotel or any refurbishment and renovation thereof
- buy units in a hotel or in an integrated tourism development.

To qualify for Short Life Investment Package:

- the project must have a capital investment of over FJ$7m
- the project must have commenced after 01 January 2009
- the capital investment includes the cost of support infrastructure and overseas consultant fees but excludes the cost of land
- the project must not be for renovations
- the project must be completed within 24 months from the date of grant of the provisional approval (unless the timeline is extended by the Minster).

**Interesting Definitions to Note**

> “*Refurbishment and Renovations*” means any substantial construction works which has the effect of restoring the hotel building to a sound and new state; or reconstructs, remodels, alters, upgrades or augments the interior of an existing hotel building so as to form new rooms or alter the sizes of existing rooms.

> “*Island Resort*” means any resort that is separated by 15km or more of sea from Viti Levu.

> “*Integrated tourism development*” means the development of a hotel and the subdivision and sale of residential lots, including the development of jetties, moorings, recreational facilities and other amenities.

> “*Hotel*” means any premises in which accommodation is supplied to or is available to be supplied to persons in exchange for money or other valuable consideration, which includes a villa for resort purposes; a retirement resort.

 

 

![FRCA 1](https://www.sas.com.fj/hubfs/FRCA%201.jpg)

 

**For further information please contact**: Atu Siwatibau: atu@sas.com.fj; Artika Prasad: artika@sas.com.fj; or Seini Tinaikoro: seini@sas.com.fj

Please note:

*This commercial law update is provided for general information purposes only and it is not, and should not be relied on as, legal advice. *

 

 Topics: [Fiji tax law](https://www.sas.com.fj/commercial-law-updates/topic/fiji-tax-law), [Investing in Fiji](https://www.sas.com.fj/commercial-law-updates/topic/investing-in-fiji), [Hotel and Tourism Fiji](https://www.sas.com.fj/commercial-law-updates/topic/hotel-and-tourism-fiji)

#### Written by [Artika Prasad and Seini Tinaikoro](https://www.sas.com.fj/commercial-law-updates/author/artika-prasad-and-seini-tinaikoro)

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