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GATAVIA GLOBAL · Fiyi

Short-term rentals in Fiji

Guía profesional 2026 sobre vivienda turística y short-term accommodation en Fiyi: licencias, salud pública, urbanismo, fiscalidad, inversión extranjera, gestión y mercados turísticos.

Information reviewed: 08/26/2026
GATAVIA

Fiyi es un mercado turístico insular de alta dependencia internacional y fuerte concentración en Australia y Nueva Zelanda. En 2025 registró un nuevo máximo de 986.367 visitantes, con 79% viajando por vacaciones.

La demanda se concentra en Nadi/Denarau, Coral Coast, Mamanuca y Yasawa, con productos secundarios en Suva, Pacific Harbour, Savusavu y Taveuni. La rentabilidad depende de conectividad, accesos marítimos, climatología, seguros, utilities, staffing y distancia logística tanto como del ADR.

Tourism market in Fiji

Data, context and key indicators for the tourism market.

demand

986.367 visitantes internacionales en 2025

Nuevo máximo anual de llegadas.

Period: 2025
demand

79% de viajes por vacaciones

El motivo vacacional domina las llegadas.

Period: 2025
location
Gateway + resort market

Nadi / Denarau

Principal gateway y gran clúster resort.

Period: 2026

Gatavia market assessment

Regulatory complexity
Very high
Operational complexity
Very high
Regulatory risk
Very high
Investment clarity
Medium

Regulatory alerts

high

VAT general 12,5% vigente

Tipo general vigente desde 1 agosto 2025.

critical

Tourism Services Tax entra en vigor el 1 de septiembre de 2026

TST del 5% para qualifying tourism services de negocios sobre FJ$2m.

Regulatory framework

national

Definición amplia de hotel

Puede alcanzar viviendas explotadas comercialmente.

Incluye guest house, boarding/lodging house y otras premises usadas como negocio para alojar por remuneración.

national

Restricciones a no residentes

Sí, especialmente en towns/cities.

Land Sales Act limita adquisiciones y prevé excepciones.

national

VAT 12,5%

Tipo general 12,5%.

Vigente desde 1 agosto 2025.

national

TST 5% desde 1 septiembre 2026

Aplica desde 1 septiembre de 2026 a qualifying services sobre FJ$2m.

Nuevo Tourism Services Tax del 5%.

national

Sin day-cap nacional general

No se ha identificado límite nacional general de noches.

No debe importarse un límite de otros mercados.

Short-term rental taxation

VAT general 12,5%

12.5

Tourism Services Tax 5%

5

Corporate Income Tax 25%

25

Capital Gains Tax 10%

10

Regulatory and market evolution

09/01/2026

Entrada en vigor del TST

Comienza el TST del 5% para qualifying businesses sobre FJ$2m.

08/01/2026

Preparación del TST

FRCS prepara la entrada del nuevo impuesto.

12/31/2025

986.367 visitantes en 2025

Nuevo máximo anual.

08/01/2025

VAT baja al 12,5%

Entra en vigor el 12,5%.

PROFESSIONAL CONTENT

Gatavia Professional 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.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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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

Fiji Bureau of Statistics
Provisional Visitor Arrivals 2025
Laws of Fiji
Liquor Act 2006
PROFESSIONAL PDF GUIDE

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