Fiji Capital Gains Tax
Detailed capital gains tax rates and rules for Fiji in 2026.
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.
Standard Rate
10%
Exemptions
- Gains on disposal of the principal private residence (subject to conditions)
- Transfers between spouses
- Transfers pursuant to court orders in matrimonial proceedings
How Fiji Capital Gains compares
Fiji’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Oceania’s regional average of 4.3%.
