Fiji tax rates 2017

A. RESIDENT INDIVIDUALS AND RESIDENT INDIVIDUAL TRUSTEES

Chargeable income FJD$ Income Tax payable FJD$ Social Responsibility Tax FJD$
0 – 16,000 Nil Nil
16,001 – 22,000 7% of excess over $16,000 Nil
22,001- 50,000 $420 +18% of excess over $22,000 Nil
50,001 – 270,000 $5460 +20% of excess over $50,000 Nil
270,001 – 300,000 $49, 460 + 20% of excess over $270,000 23% of excess over $270,000
300,001 – 350,000 $55, 460 +20% of excess over $300,000 $6,900 + 24% of excess over $300,000
350,001 – 400,000 $65,460 +20% of excess over 4350,00 $18,900 + 25% of excess over $350,000
400,001 – 450,000 $75, 460 + 20% of excess over $400,000 $31,400 + 26% of excess over $400,000
450,001 – 500,000 $85, 460 + 20% of excess over $450,000 $44,400 + 27% of excess over $450,000
500, 001 – 1,000,000 $95, 460 + 20% of excess over $500,000 $57,900 + 28% of excess over $500,000
1,000,001 + $195, 460 + 20% of excess over $1,000,000 $197,900 + 29% of excess over $1,000,000

 

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

Chargeable Income ($) Tax Payable ($) Social Responsibility Levy
0 – 16,000 20% of excess of $0 Nil
16,001 – 22,000 $3,200 + 20% of excess over $16,000 Nil
22,001- 50,000 $4,400 + 20% of excess over $22,000 Nil
50,001 – 270,000 $10,000 +20% of excess over $50,000 Nil
270,001 – 300,000 $54,000 + 20% of excess over $270,000 23% of excess over $270,000
300,001 – 350,000 $60, 000 +20% of excess over $300,000 $6,900 + 24% of excess over $300,000
350,001 – 400,000 $70,000 +20% of excess over $350,000 $18,900 + 25% of excess over $350,000
400,001 – 450,000 $80, 000 + 20% of excess over $400,000 $31,400 + 26% of excess over $400,000
450,001 – 500,000 $90, 000+ 20% of excess over $450,000 $44,400 + 27% of excess over $450,000
500, 001 – 1,000,000 $100, 000 + 20% of excess over $500,000 $57,900 + 28% of excess over $500,000
1,000,001 + $200, 000 + 20% of excess over $1,000,000 $197,900 + 29% of excess over $1,000,000


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, UK and Japan Korea Singapore Australia Malaysia PNG Qatar & UAE Other Countries
Royalty 15% 10% 10% 15% 15% 15% 5 or 10% 15%
Interest 10% 10% 10% 10% 10% 10% nil 10%
Dividend 9% 9% 9% 9% 9% 9% nil 9%
Management fee @ 15% of gross
Supply of professional services @ 15% of gross
Know-how payments etc. @15% of gross
Non-resident international shipping tax  @ 2% of gross income derived from carriage of passengers or goods embarked or loaded in Fiji

 Doing business in Fiji »