Fiji Personal Income Tax
Detailed personal income tax rates and rules for Fiji in 2026.
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 (FJD) | 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% |
Filing Deadline
March 31 for individual income tax returns
Residency Rule
An individual is considered a resident of Fiji if they have a domicile in Fiji or have been present in Fiji for 183 days or more in a 12-month period. Residents are taxed on their worldwide income, while non-residents are taxed only on income sourced from Fiji. Non-residents are generally subject to withholding taxes on Fiji-sourced income.
How Fiji Income Tax compares
Fiji’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Oceania’s regional average of 20.1%.
