Taxes in Fiji

The Fiji Revenue and Customs Service (FRCS) administers the national tax system under laws including the Income Tax Act 2015, Value Added Tax Act 1991, Tax Administration Act 2009, Fiji Revenue and Customs Act 1998, Customs Act and Excise Act. Fiji uses the Fijian dollar (FJD). There is no separate administrative or municipal income-tax system shown for Fiji; the relevant duties are generally managed nationally. The tax year and approved alternative year ends follow the applicable law and FRCS requirements. The system combines self-assessment with withholding. A Taxpayer Identification Number (TIN) is a free nine- or ten-digit identifier required for Fiji citizens, residents and people or entities with a Fiji financial or business interest. Registration is available through Taxpayer Online Services (TPOS) or an FRCS Customer Service Centre. TPOS is the online service used for registrations, returns, payments, certificates of exemption (COE) and objections. Employers generally have to register within 30 days after starting operations. Taxpayers and employers must keep appropriate records and invoices so that reported amounts can be checked. The main taxes include personal income tax, corporate income tax, value added tax (VAT), customs duty, excise, fringe benefits tax (FBT), capital gains tax (CGT), airport departure tax, water resource tax and the telecommunications levy. Fiji also uses withholding systems such as PAYE, which means pay-as-you-earn withholding from employment income; PT on certain commission and contract-for-service payments; RIWT on resident individual interest; and NRWHT on specified Fiji-source payments to non-residents. Electronic fiscal devices and the VMS system apply in phases to certain sectors, with requirements that can reach businesses from FJD 50,000 in turnover. For resident individuals, chargeable income up to FJD 30,000 is taxed at zero. Income from FJD 30,001 to FJD 50,000 is taxed at 18% on the amount above FJD 30,000. From FJD 50,001 to FJD 270,000, the calculation is FJD 3,600 plus 20% of the amount above FJD 50,000. Higher PAYE marginal rates range from 33% to 39% above the relevant thresholds. A non-resident individual is generally taxed from the first FJD at 20%, with upper marginal rates ranging from 33% to 39%. PAYE on employment income is often final withholding, but a return through TPOS may be required where a person has more than one employer, works only part of the year, works for a foreign mission or overseas employer, migrates or falls within another FRCS filing situation. CGT is generally 10% and is handled through self-assessment. Residents can be taxed on gains from worldwide capital assets, while non-residents are generally concerned with Fiji-taxable assets. Recorded exceptions include a first residential property or principal residence, SPX shares and a resident capital gain of no more than FJD 30,000, subject to the applicable conditions. FBT is 20% on non-cash employee benefits provided by an employer. Companies generally pay corporate income tax at 25% from the 2023 tax year. A company listed on the South Pacific Stock Exchange may qualify for a 15% concessional rate for up to seven years if the statutory conditions are met. Employers must calculate, withhold and report PAYE. PT applies at 5% to specified insurance and property commissions and contract-for-service payments. A company with related-party cross-border transactions must generally provide transfer-pricing documentation at the same time as its income-tax return; simplified documentation applies where the relevant amount is below FJD 500,000. Thin-capitalisation rules can restrict interest deductions where a foreign-controlled company has debt exceeding three times its equity. Incentives and special deductions depend on current legislation and budget measures. VAT is charged at 12.5% from 1 August 2025. Some supplies are zero-rated and others are exempt, so the rate and recovery treatment depend on the type of supply. Registration is generally required when taxable activity exceeds FJD 100,000 in annual gross turnover, and the application must normally be made within 21 days after crossing the threshold. Voluntary registration is available in some situations below FJD 100,000, including for produce suppliers. VAT returns are generally monthly when turnover is at least FJD 300,001 and quarterly when turnover is FJD 300,000 or less. Refund routes include a first VAT refund, the New Dwelling House refund, diplomatic refunds and the Tourist VAT Refund for non-resident tourists aged 13 or over who buy eligible goods from approved retailers. A complete and compliant refund claim with valid bank details may take about 30 days from the end of the relevant month. Income-tax returns and payments are typically due on 31 March for a year ending on 31 December. Businesses with another approved year end follow the relevant FRCS key dates. PAYE, VAT, PT and RIWT obligations may be monthly or quarterly depending on the applicable rule and taxpayer category. FRCS can perform post-assessment verification, issue a default assessment when a required return is not filed, and impose audit or other penalties. A taxpayer can generally object to a tax decision under the Tax Administration Act through TPOS or FRCS. International obligations depend on the source of the income, tax residence and whether a permanent establishment exists. Fiji has double-tax agreements with Australia, India, Japan, Korea, Malaysia, New Zealand, Papua New Guinea, Qatar, Singapore, the United Arab Emirates and the United Kingdom. Treaty relief and a mutual agreement procedure can be handled through the FRCS competent authority. NRWHT is imposed on specified Fiji-source payments to non-residents, including interest, royalties, insurance premiums, management fees, natural-resource amounts and professional or independent services. Typical domestic rates include 15% for professional services, 10% for interest and 3.75% for insurance premiums from 1 August 2025, although a treaty can change the rate or allocation. A foreign-tax credit is limited to the lower of the foreign tax paid and Fiji tax on the same foreign-source income. Remote or digital income has no blanket exemption; its treatment requires an individual assessment of source, residence and permanent-establishment facts.