Health

Private Hospital

Income tax exemption for the establishment of a new hospital based on the following capital investment levels:

  • Capital Investment from FJ $2,500,000 - FJ $5,000,000 for a period of 7 consecutive years
  • Capital investment from FJ $5,000,001 - FJ $10,000,000for a period of 13 consecutive years
  • Capital investment of more than FJ $10,000,000 for a period of 20 consecutive years.

An investment allowance will be available for the refurbishment, renovation and extension of a hospital based on the following capital investment levels:

  • Capital Investment from FJ $500,000 - FJ $1,000,000 receives a 30% tax deduction
  • Capital Investment of more than FJ $1,000,000 receives a 60% tax deduction.

Ancillary Medical Services

Income tax exemption for the establishment of a new ancillary medical service center based on the following capital investment levels:

  • Capital Investment of FJ $500,000 - FJ $3,000,000 for a period of 7 consecutive years
  • Capital Investment of FJ $3,000,001 - FJ $10,000,000 for a period of 13 consecutive years
  • Capital investment of more than FJ $10,000,000 for a period of 20 consecutive years.

 An investment allowance will be available for the refurbishment, renovation and extension of an ancillary medical service center based on the following capital investment levels:

  • Capital Investment of FJ $500,000 - FJ $1,000,000 receives a 30% tax deduction
  • Capital Investment of more than FJ $1,000,000 receives a 60% tax deduction.

VAT and duty exemptions are offered on a wide range of imported health-related products.

A 200% tax deduction will be allowed for investment in fogging machines specifically used for decontamination and sanitizing purposes.