🇫🇯 Fiji Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 39.0% Worldwide system

Corporate tax 25.0%

VAT 12.5% standard rate

Tax residency 183 days 11 tax treaties

Fiji tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on worldwide income; non-residents on Fiji-source income. The standard corporate income tax rate is 25% from the 2024 tax year (10% for qualifying South Pacific Stock Exchange listings in their first seven listed years). Social Responsibility Tax was merged into the personal income tax scale from 1 January 2024, so the top marginal rate on employment and other individual income is 39% above FJD 1,000,000.
Top PIT rate: 39.0%
Corporate tax rate: 25.0%
VAT: 12.5%
Capital gains tax: 10.0% Capital gains tax is 10% on disposals of capital assets. Exemptions include gains up to FJD 30,000 for resident individuals, the first disposal of a principal residence, and listed SPSE shares.
Social security (employee): 8.0%
Social security (employer): 10.0%
Dividend withholding: 0.0%
Interest withholding: 10.0%
Royalty withholding: 15.0%
Treaty count: 11

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
FJD 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
FJD 0	FJD 30,000	0.0%	$0 – $13,333
FJD 30,001	FJD 50,000	18.0%	$13,333 – $22,222
FJD 50,001	FJD 270,000	20.0%	$22,222 – $120,000
FJD 270,001	FJD 300,000	33.0%	$120,000 – $133,333
FJD 300,001	FJD 350,000	34.0%	$133,333 – $155,556
FJD 350,001	FJD 400,000	35.0%	$155,556 – $177,778
FJD 400,001	FJD 450,000	36.0%	$177,778 – $200,000
FJD 450,001	FJD 500,000	37.0%	$200,000 – $222,222
FJD 500,001	FJD 1,000,000	38.0%	$222,222 – $444,444
FJD 1,000,001	and above	39.0%	$444,444 +

Days threshold: 183 days
Residency rules: An individual is resident if domiciled in Fiji, has a permanent place of abode in Fiji, or is present in Fiji for 183 days or more in any 12-month period (Income Tax Act s.6). Split-year treatment applies when residency starts or ends mid-year.
Exit tax: No
CFC rules: No

FRCS tax rates and codes (accessed Oct 9, 2026) Resident and non-resident PIT, CIT 25%, VAT, CGT, resident and non-resident WHT
FRCS PAYE structure notice (accessed Oct 9, 2026) SRT integrated into PIT from 2024; high-income marginal bands
Income Tax Act 2015 (consolidated to 1 August 2025) (accessed Oct 9, 2026) Residency s.6, worldwide source rules, filing s.104, exempt dividends, NRWT scope
FRCS laws and regulations (DTA list) (accessed Oct 9, 2026) 11 double tax agreements in force
FNPF employers (accessed Oct 9, 2026) Compulsory FNPF 8% employee / 10% employer from 1 January 2024
KPMG Fiji country tax profile 2018 (accessed Oct 9, 2026) Cross-check treaty partners; dividend exemption narrative