The income derived from agriculture, fisheries or tourism activities of prescribed small and micro enterprises that have gross sales not exceeding FJ$300,000 (as from 01 January 2008) per annum is exempt from tax.

This tax incentive is designed to support the establishment of small and medium businesses and is available from 1st January, 2006.

The selected sectors include:

• agriculture – includes farming in any or more of the following products:
  
• vegetable, sugarcane, coconut, rice, ginger and yaqona.
• dalo, cassava and other root crops production as from 01st Jan 2008
• raising livestock.
• bee keeping.
  
• fishing projects.
  
• supportive projects to tourist industry as from 01 st January 2008 .

• tourism projects - any project which involves sea-cruise operation, river tour-operation and eco-tourism.

• community and social services (e.g. amusement, recreation services; traditional handicraft producers).

The owner must keep records in the english language that will enable our tax auditors and tax inspectors to verify the person's total income for each period.