How many tax treaties does Fiji have?

Fiji has 5 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Fiji's most important treaty partners?

Fiji's major treaty partners include Australia, New Zealand, United Kingdom, United Arab Emirates, South Korea. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Fiji's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Fiji may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Fiji 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).

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

AustraliaNew ZealandUnited KingdomUnited Arab EmiratesSouth Korea

About Fiji's Treaty Network

Fiji maintains a network of 5 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Fiji Tax Treaties

Major Treaty Partners

About Fiji's Treaty Network

Fiji Tax Treaties FAQ