For real estate agencies
Commission brings its own tax and FNPF rules
Real estate agencies pay most of their people on commission, and that commission comes with obligations that are easy to get wrong: 5% provisional tax, FNPF on commission, PAYE on salaries and VAT on your own fees. We look after all of it, every month.
5% provisional tax on commission
When your agency pays commission on the sale of land or buildings, you must withhold 5% provisional tax, give the salesperson a PT withholding certificate and lodge the provisional tax summary with FRCS.
FNPF on commission
Commission paid to salespeople is treated as wages for FNPF, even when they are called contractors. FNPF has followed up agencies that did not pay it, going back years.
PAYE on salaries
Fixed salaries and directors' pay go through PAYE. Getting the split between salary and commission right decides which tax applies to which payment.
VAT on your agency fees
If your agency is VAT registered, your commission and fees carry VAT at 12.5%, and you can claim VAT on business costs backed by tax invoices.
Your salespeople's own returns
Salespeople claim the 5% provisional tax withheld as a credit in their own income tax return. We can prepare those returns too.
Licence and good standing
A clean FRCS and FNPF record supports your agency in its dealings with the Real Estate Agents Licensing Board, banks and clients.
Contract of service or contract for service?
The contract decides the treatment
Salesperson on a contract for service
Commission- 5% provisional tax withheld from each commission payment
- PT withholding certificate issued with each payment
- FNPF still applies, as commission is treated as wages
- Salesperson lodges their own tax return and claims the PT
Employee or director on salary
Salary- PAYE deducted from salary each pay period
- Employer and employee FNPF on gross pay
- Commission paid on top needs the right treatment
- We review your contracts so each payment is handled correctly
FNPF rates right now: the employer contribution is 8% of gross wages from 1 August 2026 to 31 July 2027, then returns to 10%. Employees contribute 8%. Commission counts as wages for FNPF.
Read about the FNPF change.
How we help
Set up once, then handled every month
01Review your contracts
We look at how each salesperson and staff member is engaged and paid.
02Set up payroll correctly
PAYE, FNPF and 5% provisional tax applied to the right payments.
03Lodge every month
PAYE, FNPF schedules, PT summaries with withholding certificates, and VAT returns, approved by you before lodging.
04Year end
A summary of the provisional tax withheld for each salesperson, and your agency's tax return.
Behind on FNPF or provisional tax for commission? It is better to come forward and fix it than wait for FNPF or FRCS to find it. We can work out what is owed, lodge the catch-up and ask for penalties to be remitted where possible. See
overdue returns and penalties.
Fees
What it costs
| Payroll: PAYE and FNPF (up to 5 staff) | from $150 per month |
| VAT return preparation and lodgement | from $150 per month |
| Provisional tax summaries and PT certificates | Quoted |
| Company income tax return | from $400 per year |
| Salesperson's personal income tax return | from $400 per year |
| FNPF and provisional tax catch-up | Quoted |
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 property for clients? Our lawyers and agents page covers CGT, tax clearance and Reserve Bank approvals for your buyers and sellers.
Running an agency?
Tell us how many salespeople you have and how they are paid, and we will quote a monthly fee. Email [email protected] or WhatsApp +679 714 2741.