Fiji Tax Rates
Fiji operates a progressive income tax system administered by the Fiji Revenue and Customs Service (FRCS). The country has positioned itself as a hub for commerce and tourism in the South Pacific, and its tax system reflects efforts to attract foreign investment while maintaining government revenue. Fiji levies a Value Added Tax (VAT) at 9% and has a corporate tax rate of 20%. The tax regime includes various incentive schemes targeting tourism, manufacturing, and information technology sectors to promote economic diversification.
Top Income Tax Rate
20%
Corporate Tax Rate
20%
VAT / Sales Tax
9%
Capital Gains Tax
10%
Detailed Tax Information
Income Tax Brackets
Fiji uses a progressive income tax system with a generous tax-free threshold. The first FJD 30,000 of annual income is tax-free. Income from FJD 30,001 to FJD 50,000 is taxed at 18%, and income exceeding FJD 50,000 is taxed at 20%. This relatively flat structure with a low top rate of 20% makes Fiji's personal income tax among the most competitive in the Pacific region. A Social Responsibility Tax (SRT) of 20% previously applied to income exceeding FJD 270,000 but has been restructured. The PAYE system is used for withholding income tax from employment income.
| Income Range | Tax Rate |
|---|---|
| FJ$0 – FJ$30K | 0% |
| FJ$30K – FJ$50K | 18% |
| FJ$50K – FJ$270K | 20% |
| FJ$270K – FJ$300K | 20% |
| FJ$300K+ | 20% |
Corporate Tax
Fiji's standard corporate tax rate is 20% for both resident and non-resident companies. Companies listed on the South Pacific Stock Exchange (SPX) benefit from a reduced rate of 10% on profits attributable to new equity raised through the listing. Fiji offers various tax incentives including tax holidays of up to 13 years for qualifying investments in hotels, tourism facilities, and approved activities. A film tax rebate of up to 47% is available for qualifying film production expenditure. Short-life investment packages and duty concessions support the manufacturing and ICT sectors.
Standard Rate
20%
Capital Gains Tax
Fiji imposes a Capital Gains Tax (CGT) at a rate of 10% on gains arising from the disposal of capital assets, including real property and shares. The CGT applies to both resident and non-resident taxpayers. For real property, CGT is generally calculated on the difference between the sale price and the original cost (or market value at a specified base date). A withholding mechanism may apply on property sales to ensure collection of the tax. Certain exemptions apply, including for the disposal of a principal private residence.
Rate
10%
VAT / Sales Tax
Fiji's Value Added Tax (VAT) is charged at a standard rate of 9% on most goods and services. The VAT rate was reduced from 15% to 9% as part of fiscal reforms. Zero-rated supplies include exports and certain essential items such as basic food products, medical supplies, educational materials, and kerosene. Exempt supplies include financial services and residential rental accommodation. The VAT system is administered by the FRCS.
Standard Rate
9%
Cryptocurrency Tax
Fiji does not have specific legislation addressing cryptocurrency taxation. The Reserve Bank of Fiji has cautioned against the use of virtual currencies. In principle, income from crypto-related activities could fall under general income tax or CGT provisions. However, there is no established regulatory framework or specific guidance from the FRCS on the tax treatment of digital assets.
Tax Treaties
Fiji has a small network of approximately 5 double taxation agreements. Its most significant treaty relationships are with Australia and New Zealand, which are Fiji's largest sources of foreign investment and tourism. Fiji has been working to expand its treaty network to support its positioning as a South Pacific business hub. The country also benefits from various trade preference arrangements under the Pacific Islands Countries Trade Agreement (PICTA) and the Pacific Agreement on Closer Economic Relations (PACER Plus).
Treaty Network
5
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Fiji
See how much you could save by moving here from your current country.
+$3K
Tax in United States
$24K
24.4% effective
Tax in Fiji
$22K
21.6% effective
You Save
11.3%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
