Income tax
Corporate income tax rate
Standard rate on assessable income of resident companies (effective tax year 2023).
25%
SPX-listed companies
Concessional rate for companies listed on the South Pacific Stock Exchange.
15%
Non-resident company tax rate
On Fiji-sourced income.
25%
Small business concessional rate
For qualifying small businesses meeting FRCS turnover and nature tests.
10%
Dividend withholding tax
Dividends paid to residents and non-residents are exempt under Part 5 of the Income Tax (Exempt Income) Regulations 2016, as amended by Legal Notice 57 of 2017, effective 1 August 2017 (FRCS Practice Statement PS-39).
0%
Interest withholding tax
On interest paid to non-residents; subject to double-tax treaties.
10%
PAYE — resident individuals
$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 the lower band.
20%
$270,001 – $300,000
Higher income band.
33%
$300,001 – $350,000
34%
$350,001 – $400,000
35%
$400,001 – $450,000
36%
$450,001 – $500,000
37%
$500,001 – $1,000,000
38%
Over $1,000,000
Top marginal rate.
39%
Value Added Tax (VAT)
Standard VAT rate
Most supplies of goods and services (effective 1 August 2025).
12.5%
Zero-rated supplies
Exports, certain fuels, prescription medicines, specific basic foods.
0%
VAT registration threshold
Registration is mandatory once annual turnover exceeds this figure.
$100,000
FNPF contributions
Employer contribution
Of gross wages, effective 1 August 2026 for a 12-month period under the 2026/27 National Budget (from 10%).
8%
Employee contribution
Deducted from gross wages (mandatory).
8%
Total minimum contribution
Combined employer and employee, temporarily reduced from 18% under the 2026/27 Budget.
16%
Voluntary additional contribution
Either party may top up voluntarily.
Up to 25%
FNU levy
FNU levy rate
Of gross annual emoluments paid to employees (employer pays).
1%
Threshold for small employers
The levy applies once prior-year payroll exceeds the threshold.
Payroll > $20,000
SRT and ECAL
Social Responsibility Tax (SRT)
On chargeable income above $270,000: 13% at $270,001–$300,000, scaling up to 19% over $1M.
13% – 19%
Environment & Climate Adaptation Levy (ECAL)
On prescribed services such as large accommodation, bars, superyacht services and white goods (reduced from 10%).
5%
Stamp duty
Share transfer (private company)
Of consideration or unencumbered value.
1%
Real estate conveyance
Stamp duty on conveyances was abolished from 1 August 2020. Capital gains tax may apply on disposals.
Abolished
Lease agreements
Stamp duty was abolished across the board from 1 August 2020.
Abolished
General guidance only
Rates, bands and thresholds are set by Fiji law and administered by the named authorities, and they change. Confirm the latest figures before filing, or ask Alvin.
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