Fiji Tax Rate Dashboard.

Standard rate on assessable income of resident companies (effective tax year 2023).

Concessional rate for companies listed on the South Pacific Stock Exchange.

On Fiji-sourced income.

For qualifying small businesses meeting FRCS turnover and nature tests.

Dividends paid to residents and non-residents are exempt from income tax under Part 5 of the Income Tax (Exempt Income) Regulations 2016 (as amended by Legal Notice 57 of 2017), effective 1 August 2017. Source: FRCS Practice Statement PS-39.

On interest paid to non-residents; subject to double-tax treaties.

Tax-free threshold for resident individuals.

Marginal rate on the next band.

Plus fixed amount from lower band.

Higher income band.

Top marginal rate.

Most supplies of goods and services (effective 1 August 2025).

Exports, certain fuels, prescription medicines, specific basic foods.

Mandatory registration when annual turnover exceeds this figure.

Of gross wages, effective 1 August 2026 for a 12-month period per the 2026/27 National Budget (from 10%).

Deducted from gross wages (mandatory).

Combined employer + employee (temporarily reduced from 18% per 2026/27 Budget).

Either party may top up voluntarily.

Of gross annual emoluments paid to employees (employer pays).

Levy applies once prior-year payroll exceeds the threshold.

Applies on chargeable income above $270,000: 13% at $270,001–300,000, scaling up to 19% over $1M.

On prescribed 'luxury' services — large accommodation, bars, superyacht services, white goods (reduced from 10%).

Of consideration or unencumbered value.

Stamp duty on conveyances was abolished effective 1 August 2020. Capital gains tax may apply on disposals.

Stamp duty was abolished across the board effective 1 August 2020.