Fiji VAT / Sales Tax
Detailed vat / sales tax rates and rules for Fiji in 2026.
VAT / Sales TaxFJD
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%
Registration Threshold
FJD 100,000 annual turnover
Reduced Rates
0% — Exports, basic food items, medical and educational supplies, kerosene
How Fiji VAT / Sales Tax compares
Fiji’s standard VAT / sales tax rate of 9% is the 158th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Oceania’s regional average of 7.1%.
Fiji
9%
Oceania average
7.1%
Global average
13.7%
