demand
986,367 international visitors in 2025
New annual arrival record.
Period: 2025
GATAVIA GLOBAL · Gatavia Fiji
Short-term rentals in Fiji
This section explains the operation of short-term rental in Fiji and how to correctly separate the various legal, fiscal, and operational layers. The concrete answer depends on the type of property, the manner of operation, and the rules that may apply to the case.
✓ Information reviewed: 08/26/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in Fiji without confusing the different legal, tax, and operational layers. The concrete answer depends on the type of property, the form of exploitation, and the applicable rules for the case. Specific and verified data are presented below in the Gatavia information block.
Investment analysis must separate general tourism data from the actual metrics of a specific dwelling. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or profitability of a property.
Tourism market in Fiji
Data, context and key indicators for the tourism market.
demand
79% of trips for vacation
The vacation reason dominates arrivals.
Period: 2025
Gatavia market assessment
Regulatory complexity
Very high
Operational complexity
Very high
Regulatory risk
Very high
Investment clarity
Medium
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
Broad definition of hotel
Can include commercially operated residences.
Broad definition of hotel Application: Accommodation establishments Verified rule: Can include commercially operated residences. Legal reference: Hotel and Guest House Act
national
Restrictions on non-residents
Yes, especially in towns/cities.
Restrictions on non-residents Application: Non-resident buyers Verified rule: Yes, especially in towns/cities. Legal reference: Land Sales Act
national
Current general VAT 12.5%
General rate effective from August 1, 2025.
Current general VAT 12.5% Severity: High Summary: General rate effective from August 1, 2025. Recommended action: Verify VAT configuration.
national
TST 5% from September 1, 2026
Applies from September 1, 2026, to services qualified above FJ$2m.
TST 5% from September 1, 2026 Application: Qualified tourism businesses Verified rule: Applies from September 1, 2026, to services qualified above FJ$2m. Legal reference: Public notice from FRCS 2026
national
No general national limit on stays
No general national limit on nights has been identified.
No general national limit on stays Application: Short-term accommodation Verified rule: No general national limit on nights has been identified. Legal reference: Current national framework
Short-term rental taxation
General VAT 12.5%
General VAT 12.5%
12.5
Tourism Services Tax 5%
Tourism Services Tax 5%
5
Corporate Income Tax 25%
Corporate Income Tax 25%
25
Capital Gains Tax 10%
Capital Gains Tax 10%
10
Regulatory and market evolution
08/01/2026
TST threshold FJ$2m
TST threshold FJ$2m Threshold: From 2,000,000 FJD
12/31/2025
986,367 international visitors in 2025
New annual arrival record.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Fiji
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
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07
Managers
Compliance, representation, reporting and professional management for third parties.
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08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
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This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
BusinessNOW Fiji
Risk Category and Requirements for Business LicenceFiji Bureau of Statistics
Provisional Visitor Arrivals 2025FRCS
Tax RatesFRCS
FRCSFRCS
FRCSFRCS
FRCSFRCS
VAT GuideLaws of Fiji
Public Health hotel/private hotel licence formLaws of Fiji
Town Planning Act 1946Laws of Fiji
Environment Management Act 2005Laws of Fiji
Environment Management Act — EIA processLaws of Fiji
Land Sales Act 1974Laws of Fiji
Laws of FijiLaws of Fiji
Laws of FijiLaws of Fiji
Hotels and Guest Houses Act 1973Laws of Fiji
Laws of FijiLaws of Fiji
Hotels and Guest Houses Act 1973Laws of Fiji
Laws of FijiLaws of Fiji
Laws of FijiLaws of Fiji
Laws of FijiLaws of Fiji
Laws of FijiReserve Bank of Fiji
Tourism and Hotel Statistics / National Summary Data PagePROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.