The Fiji Residence Permit on Assured Income allows foreign nationals with sufficient offshore assets and assured passive income to reside in Fiji without engaging in local employment. Established under Section 9(2)(b) of the Immigration Act 2003 (Cap. 88) with detailed eligibility set out in Section 48 of the Immigration Regulations 2007 (Legal Notice No. 5 of 2008), the permit is aimed at retirees and financially independent persons aged 45 and above. The program is administered by the Ministry of Immigration, with applications processed through the IMMI HUB online portal.
Principal applicant:
Each dependant:
All non-English documents must be translated and certified by a registered translator.
The permit is granted for up to 3 years and is renewable upon continued compliance with all conditions. The extension application fee is FJD 650.05. For renewals, local (Fiji) bank statements replace offshore bank statements, and a local Fiji police report is required instead of an overseas one. There is no minimum residency requirement -- the permit can be maintained without entering Fiji and allows multiple entries throughout its validity.
Spouse and dependent children may be included on the same application. Additional annual deposit requirements apply: FJD 30,000 per year for a family of 2 (principal applicant plus one dependant), and FJD 40,000 per year for a family of up to 5 members. Each dependant must submit their own documentation package. Families of more than 5 members should contact the Ministry directly.
Fiji operates a residence-based tax system under the Income Tax Act 2015. Tax residents -- defined as persons whose permanent home is in Fiji or who are present for more than half the income year -- are taxed on worldwide income at progressive rates: 0% on the first FJD 30,000, 18% on FJD 30,001-50,000, 20% on FJD 50,001-270,000, 33% on FJD 270,001-300,000, 34% on FJD 300,001-350,000, rising to 39% on income over FJD 1,000,000. A Social Responsibility Tax (SRT) applies to income exceeding FJD 270,000.
Temporary residents are taxed only on Fiji-sourced income, with foreign-sourced income exempt. Non-residents pay tax from the first dollar at rates between 20% and 39%. Permit holders who qualify as tax residents must register with the Fiji Revenue and Customs Service (FRCS) and file annual tax returns.
Applications are submitted online through the IMMI HUB portal (immihub.immigration.gov.fj) or in person at the Ministry of Immigration, 40 Robertson Road, Suva. The application fee is FJD 650.05. Standard processing time is 21 working days, though actual timelines vary depending on document completeness and verification requirements.
Upon approval, the applicant must deposit FJD 100,000 in a resident account at a local Fijian bank before the permit is issued (or provide proof of property purchase of equivalent value). Applicants are notified by email. Repatriation of funds out of Fiji requires prior clearance from the Immigration Department before the Reserve Bank of Fiji will process the request. Overstaying a permit incurs a FJD 180 penalty, which must be paid before the status can be regularised.
The permit strictly prohibits the holder from seeking or engaging in any employment in Fiji. The permit is purely for residence supported by foreign-sourced passive income.
The Ministry of Immigration has transitioned to the IMMI HUB online application portal. New immigration services fees took effect on 1 August 2023 and remain in force at FJD 650.05 as of May 2026. In September 2025 the Ministry updated the Medical Report form and Terms and Conditions acknowledgment document; applicants must use the latest versions. No amendments to Section 48 of the Immigration Regulations 2007 have been published.