Capital Gains Tax on Property Sales in Fiji

Capital gains tax

Who we help

Owners selling land or a house

We work out the gain and lodge the CGT return so the transfer can settle.

Estates and beneficiaries

Transfers of lots or houses from an estate, including registering the estate with FRCS.

Sellers living overseas

CGT, tax clearance and Reserve Bank approval so the proceeds can be sent to you.

Lawyers acting on transfers

We handle the tax side and report back, so your file is not held up.

What we do

Everything FRCS needs for the transfer

CGT on the sale

Work out the cost base, including improvements
Prepare and lodge the CGT return
Apply for the CGT certificate
Answer FRCS queries and amendments

After the sale

Tax clearance to send proceeds overseas
Reserve Bank approval to remit the funds
Estate TIN registration and nil estate returns
Personal returns for the year of sale

What to bring

Documents we need

Sale and purchase agreement
Title or lease details for the property
Purchase documents from when the property was bought, and costs of improvements
TINs and ID for every seller
For estates: probate or letters of administration

Fees

What it costs

Estate document review and CGT position, including estate TIN if needed	from $750
CGT return and certificate application	from $400 per transfer
Tax clearance to send proceeds overseas	from $500
Reserve Bank approval to remit proceeds	from $750

Fiji dollars, excluding VAT at 12.5%. All fees are starting prices. Government fees and any tax payable are extra, and we confirm your final fee in writing before we start. See all our fees.

Selling soon?

Talk to us before settlement, so the CGT does not hold up the transfer. Email [email protected] or WhatsApp +679 714 2741.

Book a call WhatsApp us Send us your documents

Common questions

What is the capital gains tax rate in Fiji?

Capital gains tax in Fiji is 10% of the gain, and has been since 1 May 2011. Non-residents pay CGT on Fiji assets, including Fiji land.

Are there CGT exemptions when I sell property?

A resident individual or Fiji citizen is exempt on a gain of $30,000 or less, and on the first disposal of their first residential property or principal place of residence. The conditions are strict, so we check whether you qualify before the return is lodged. Non-residents who are not Fiji citizens do not get these exemptions.

How is the capital gain worked out?

Broadly, the gain is the sale price less your cost base: what you paid for the property plus allowable costs such as improvements. We work out the cost base from your purchase documents and improvement records.

Does CGT need to be sorted before the transfer can settle?

In practice, yes. FRCS deals with the CGT return and certificate before the transfer goes through, which is why we recommend talking to us before settlement rather than a week before.

I live overseas. Can I send the sale proceeds out of Fiji?

Yes. Once CGT is settled, you need tax clearance for the payment and Reserve Bank of Fiji approval to remit the funds. We handle the CGT, tax clearance and Reserve Bank application together.

How much do you charge for a CGT return?

From $400 + VAT per transfer for the CGT return and certificate application. Tax clearance to send proceeds overseas is from $500 and Reserve Bank approval from $750. Estate document review starts from $750.

Selling property in Fiji? Get the CGT right first.