Foreign Investment Board

Palau's primary foreign investment resource.


Current Investor Resources


Quarterly Reports:

Quarterly Reports must be completed by each FIAC holder and submitted to the FIB on or before the following dates each year.

A $25 late fee, as well as other possible penalties, will be levied for reports filed after the indicated dates.

Reports are cumulative. For instance, reports for Q1 must be submitted by the January 31 deadline. Reports which contain information for a previous quarter will be deemed late.

The first Quarterly Report form filed each calendar year should be completed in full (normally, this will be the January 31 report). Once the FIAC holder has submitted a complete Quarterly Report form, subsequent reports during that calendar year are only required to report information that has changed from the previous report. Any questions left unanswered will be deemed to be a statement that no change has occurred since the previous report.

Prepare a Quarterly Report Submission while filling out your Quarterly Report form using the resources below, and submit it using our submission portal here.

Quarterly Report Form

If an investor needs to submit additional attachments with a Quarterly Report, they may do so by uploading to sections 2-8 of the Submission Portal (listed below). If an attachment is made, a note referencing the attachment should be added to the corresponding section of the Quarterly Report Form. If an upload encompasses multiple form sections (ie. §10-14), submit the sections in order and as one PDF.

Please prepare all sections as separate PDF documents.

  1. Quarterly Report Form, Required
  2. Physical Location (§3)
    • Include relevant location information; ie. lot number, hamlet, state.
  3. Licenses (§7)
  4. Current Employees (§8)
    • Please follow the table format in §8 of the Quarterly Report form.
  5. Employee Programs (§9)
  6. Tax Information (§10-14)
  7. Corporate Updates & Loans (§15, 16, and 17)
  8. One optional attachment


Foreign Worker Fees:

Prior to obtaining a non-resident worker permit, an application fee (detailed below) must be paid to the Foreign Investment Board. The returned receipt should be used as proof of purchase for the Non-Resident Worker Application at the Division of Labor.

Immigration & Labor Requirements


Amending a FIAC:

If an investor would like to amend the scope of their FIAC, they are first required to write a formal request to the FIB detailing all proposed changes. The request will be approved at the Board's discretion, and the investor will then be required to submit a FIAC Amendment Form accompanied by a non-refundable $100 filing fee.

FIAC Amendment Application Form