Free Reference · Maintained by AK Fiji
Fiji Tax Rate Dashboard.
The rates your business needs most, in one clean reference. Updated by our team when FRCS, FNPF or FNU publish changes.
Effective 1 January 2026
Income Tax
FRCSCorporate income tax rate Standard rate on assessable income of resident companies. | 20% |
Non-resident company tax rate On Fiji-sourced income. | 20% |
Small business concessional rate For qualifying small businesses meeting FRCS turnover and nature tests. | 10% |
Dividend withholding tax Inter-company dividends typically 0%; non-resident dividends up to 9% subject to treaty relief. | 0% – 9% |
Interest withholding tax On interest paid to non-residents; subject to double-tax treaties. | 10% |
PAYE — Individual Income Tax (Resident)
FRCS$0 – $30,000 Tax-free threshold for resident individuals. | 0% |
$30,001 – $50,000 Marginal rate on the next band. | 18% |
$50,001 – $270,000 Plus fixed amount from lower band. | 20% |
$270,001 – $300,000 Higher income band. | 33% |
$300,001 – $350,000 | 34% |
$350,001 – $400,000 | 35% |
$400,001 – $500,000 | 36% |
$500,001 – $1,000,000 | 37% |
Over $1,000,000 Top marginal rate. | 38% |
All figures FJD per annum. Non-residents taxed at 20% on first $30,000 then resident bands apply.
Value Added Tax (VAT)
FRCSStandard VAT rate Most supplies of goods and services. | 15% |
Zero-rated supplies Exports, certain fuels, prescription medicines, specific basic foods. | 0% |
VAT registration threshold Mandatory registration when annual turnover exceeds this figure. | $100,000 |
FNPF Contributions
Fiji National Provident FundEmployer contribution Of gross employee wages (mandatory). | 10% |
Employee contribution Deducted from gross wages (mandatory). | 8% |
Total minimum contribution Combined employer + employee, minimum by law. | 18% |
Voluntary additional contribution Either party may top up voluntarily. | Up to 25% |
FNU Levy
Fiji National UniversityFNU Levy rate Of gross annual emoluments paid to employees (employer pays). | 1% |
Threshold for small employers Levy applies once prior-year payroll exceeds the threshold. | Payroll > $20,000 |
SRT & ECAL
FRCSSocial Responsibility Tax (SRT) Applies on chargeable income above $270,000, scaled by band. | 23% – 32% |
Environment & Climate Adaptation Levy (ECAL) On prescribed 'luxury' services — large accommodation, bars, superyacht services, white goods. | 10% |
Stamp Duty
FRCSShare transfer (private company) Of consideration or unencumbered value. | 1% |
Real estate conveyance Standard rate; first-home-buyer concessions may apply. | 3% |
Lease agreements Based on lease term and annual rent. | 1.75% – 3% |
General guidance only. Rates, bands, and thresholds are set by Fiji law and administered by the named authorities. Rates change. Confirm the latest figures before filing — or ask Alvin.