---
name: fj-company-formation
description: "Source-cited draft: company formation & entity choice for Fiji (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/fj-company-formation"
  jurisdiction: "FJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Fiji Company Formation & Entity Choice

## 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)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `fj-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fj-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.