IN order to qualify for tax exemptions and tax holidays to establish a drug rehabilitation centre in Fiji, an individual or entity would need to apply for approval from the Finance Ministry and the Fiji Revenue and Customs Service.

According to the gazetted Income Tax (Drug Rehabilitation Centre Incentives) Regulations 2025 dated March 31 and approved by Finance Minister Professor Biman Prasad, applicants must provide personal details along with a current statement of all assets and liabilities, the location and description of the site of the drug rehabilitation centre, and a detailed description of proposed amenities.

As part of the vetting process, a sketch plan showing in sufficient detail, the site and layout of the drug rehabilitation centre would also be required.

Applicants would also need to provide the estimated cost of the project and, if the project is to be carried out in stages, details of the proposed method of financing for the project.

“A provisional approval must be obtained before the commencement of the project in order to be eligible for a drug rehabilitation centre incentives package,” the regulations state.

The Government is offering exemption from all duties, including VAT, to individuals or entities seeking to set up drug rehabilitation centres in Fiji.