Fiji tax rates 2017

A. RESIDENT INDIVIDUALS AND RESIDENT INDIVIDUAL TRUSTEES

Chargeable income FJD Income Tax payable FJD Social Responsibility Tax FJD Environment and Climate Adaptation Levy
0 – 30,000 Nil Nil Nil
30,001- 50,000 18% of excess over FJD30,000 Nil Nil
50,001 – 270,000 FJD3,600 + 20% of excess over FJD50,000 Nil Nil
270,001 – 300,000 FJD47,600 + 20% of excess over FJD270,000 13% of excess over FJD270,000 10% of excess over FJD270,000
300,001 – 350,000 FJD53,600 + 20% of excess over FJD300,000 FJD6,900 + 14% of excess over FJD300,000 10% of excess over FJD270,000
350,001 – 400,000 FJD63,600 + 20% of excess over FJD350,000 FJD18,900 + 15% of excess over FJD350,000 10% of excess over FJD270,000
400,001 – 450,000 FJD73,600 + 20% of excess over FJD400,000 FJD31,400 + 16% of excess over FJD400,000 10% of excess over FJD270,000
450,001 – 500,000 FJD83,600 + 20% of excess over FJD450,000 FJD44,400 + 17% of excess over FJD450,000 10% of excess over FJD270,000
500, 001 – 1,000,000 FJD93,600 + 20% of excess over FJD500,000 FJD57,900 + 18% of excess over FJD500,000 10% of excess over FJD270,000
1,000,001 + FJD193,600 + 20% of excess over FJD1,000,000 FJD197,900 + 19% of excess over FJD1,000,000 10% of excess over FJD270,000

 

B. NON-RESIDENT INDIVIDUALS AND NON-RESIDENT INDIVIDUAL TRUSTEES

Chargeable Income ($) Tax Payable ($) Social Responsibility Levy Environment and Climate Adaptation Levy
0 – 30,000 20% of excess of $0 Nil Nil
30,001- 50,000 $6,000 + 20% of excess over $30,000 Nil Nil
50,001 – 270,000 $10,000 +20% of excess over $50,000 Nil Nil
270,001 – 300,000 $54,000 + 20% of excess over $270,000 13% of excess over $270,000  10% of excess over $270,000
300,001 – 350,000 $60, 000 +20% of excess over $300,000 3,900 + 14% of excess over $300,000  10% of excess over $270,000
350,001 – 400,000 $70,000 +20% of excess over $350,000 10,900 + 15% of excess over $350,000  10% of excess over $270,000
400,001 – 450,000 $80, 000 + 20% of excess over $400,000 18,400 + 16% of excess over $400,000  10% of excess over $270,000
450,001 – 500,000 $90, 000+ 20% of excess over $450,000 26,400 + 17% of excess over $450,000  10% of excess over $270,000
500, 001 – 1,000,000 $100, 000 + 20% of excess over $500,000 34,900 + 18% of excess over $500,000  10% of excess over $270,000
1,000,001 + $200, 000 + 20% of excess over $1,000,000 124,900 + 19% of excess over $1,000,000  10% of excess over $270,000


C. COMPANIES (INCLUDING COMPANIES ACTING AS TRUSTEES)

(a) Every company, other than companies to which paragraph (b) or (c) applies ……………… 20%
(b) Any company that establishes or relocates their headquarters in Fiji …………………..…… 17%
(c) Any company listed on the South Pacific Stock Exchange ….………………………………… 10%


D. NON-RESIDENT WITHHOLDING TAX RATES

NZ and UK Korea, Japan and India Singapore Australia Malaysia PNG Qatar and UAE Other Countries
Royalty 15% 10% 10% 15% 15% 15% 5 or 10% 15%
Interest 10% 10% 10% 10% 10% 10% nil 10%
Management fee @ 15% of gross
Supply of professional services @ 15% of gross
Natural resource amount @15% of gross
Insurance premium @ 3% of the gross
Non-resident international shipping tax  @ 2% of gross income derived from carriage of passengers or goods embarked or loaded in Fiji

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