THE ministers for Finance and Health will ensure tax holidays and tax exemptions are only offered to parties who genuinely come forward to set up a drug rehabilitation centre in Fiji.
According to the gazetted Income Tax (Drug Rehabilitation Centre Incentives) Regulations 2025, the Finance Minister must not grant provisional approval unless he is satisfied the application is for a drug rehabilitation centre investment and that the investment will be carried out by a person for the operation of such a centre.
The approval for tax benefits will only be given to the person who intends to complete and is capable of completing the drug rehabilitation centre investment.
The regulations state the drug rehabilitation centre investment must benefit the economic, health and social development of Fiji.
For capital investment from $250,000 to $1million, tax exemption will be for a period of five consecutive years.
There will be a seven-year tax holiday for capital investment from $1million to $2m and 13 consecutive years of tax exemption for capital investment of more than $2m.
