Tax in Fiji | TaxProsRated

Tax authority

Fiji Revenue and Customs Service (FRCS) under the Ministry of Finance [SC1]. Substantive law: Income Tax Act 2015; VAT Act.

Filing framework

Fiscal year 1 January - 31 December (or specified alternative). Individual annual returns due 31 March. Corporate annual returns due 31 March. VAT monthly by the end of the following month.

Residency

Residents are physically present 183+ days [SC2]. Worldwide income; non-residents on Fiji-source.

Personal income tax

Multiple bands: 0 percent up to FJD 30,000; 7 percent on FJD 30,001-50,000; 18 percent on FJD 50,001-270,000; 20 percent on FJD 270,001-300,000; 33 percent above. Plus social-responsibility tax 5 percent above FJD 270,000.

Corporate tax

25 percent flat. Reduced 10 percent for first 7 years of new business in specific industries. Withholding on non-resident dividends 9 percent. Pillar Two not yet transposed.

Indirect tax

Standard VAT 15 percent (raised from 9 percent on 1 August 2023) [SC3]. Zero-rated on exports. Registration threshold FJD 100,000 annual turnover.

Cryptoassets

No dedicated framework. Reserve Bank of Fiji advisory.

Treaties

Approximately 10 active double tax treaties [SC1]. Pacific Islands Forum member. CRS adopter under successive amendments.

Frequently asked

What are the Fiji personal income tax rates?

Multiple bands: 0 percent up to FJD 30,000; 7/18/20/33 percent ascending. Top 33 percent above FJD 300,000. Plus social-responsibility tax 5 percent above FJD 270,000.

What is the Fiji corporate tax rate?

25 percent flat. Reduced 10 percent for first 7 years of new business in specific industries. Withholding on non-resident dividends 9 percent.

What is the Fiji VAT rate?

Standard 15 percent (raised from 9 percent on 1 August 2023). Zero-rated on exports. Registration threshold FJD 100,000.

Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.