Fiji Corporate Income 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.