Fiji vs Australia
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 FJ
Fiji
|
 AU
Australia
|
|
|---|---|---|
| Top rate | 20% | 45% |
| Effective top rate | 20% | 47% |
| Capital gains tax | — | 22.5% |
| Capital gains notes | — | Capital gains included in taxable income. 50% CGT discount for assets held 12+ months by individuals (effective max rate ~22.5%). Companies do not receive discount. Non-residents excluded from CGT discount since 2012. |
| Social security (employee) | — | 0% |
| Social security (employer) | — | 11.5% |
Withholding rates
Other taxes
Tax features
|
FJ
Fiji
|
AU
Australia
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | Yes |
| CFC rules | No | Yes |
| Digital services tax | No | No |
| Crypto-specific rules | No | Yes |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
Residency and filing
|
FJ
Fiji
|
AU
Australia
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | — | October 31 |
| Automatic extension | No | Yes |
| Residency rules | Resident if present 183+ days in a year. | Resident if domiciled in Australia (unless permanent place of abode outside), or present for more than half the income year (183 days) unless usual place of abode is outside Australia and no intention to reside, or member of a Commonwealth superannuation scheme. |
| Filing notes | — | Individual returns due October 31. Tax agents can get extended deadlines (up to May 15 following year). PAYG withholding system for employment income. |
| Exit tax details | — | Deemed disposal of assets at market value upon ceasing to be an Australian resident. CGT event I1 applies. |
| CFC rules details | — | CFC rules apply to Australian shareholders with 10%+ interest in foreign companies in designated countries. |