Fiji tax rates 2011
A. RESIDENT INDIVIDUALS AND RESIDENT INDIVIDUAL TRUSTEES
| Chargeable income $ | Tax payable $ |
| 0-15,000 | Nil |
| 15,001-15,600 | 25% of excess over $15,000 |
| 15,601-22,000 | 150 + 31% of excess over $15,600 |
| 22,001+ | 2,134 + 31% of excess over $22,000 |
B. NON-RESIDENT INDIVIDUALS AND NON-RESIDENT INDIVIDUAL TRUSTEES
| Chargeable income $ | Tax payable $ |
| 0- 9,000 | 20% of excess over $0 |
| 9,001-10,000 | 1,800 + 25% of excess over $9,000 |
| 10,001-20,000 | 2,050 + 30% of excess over $10,000 |
| 20,001 + | 5,050 + 31% of excess over $20,000 |
C. COMPANIES (INCLUDING COMPANIES ACTING AS TRUSTEES)
(a) Every company, other than companies to which paragraph (b) or (c) applies….28%
(b) Non-resident shipping companies …………….....………………….............…2%
(c) Any company listed with the South Pacific Stock Exchange and has a minimum of 40% resident shareholding is eligible for this tax rate for at least 3 years .............................20%
D. NON-RESIDENT WITHHOLDING TAX RATES
| NZ, UK and Japan | Korea | Singapore | Australia | Malaysia | PNG | Other Countries | |
| Royalty | 15% | 10% | 10% | 15% | 15% | 15% | 15% |
| Interest | 10% | 10% | 10% | 10% | 10% | 10% | 10% |
| Dividend | 15% | 10 or 15% | 5 or 15% | 15% | 15% | 17% | 15% |
| Management fee @ 15% of gross | |||||||
| Supply of professional services @ 15% of gross | |||||||
| Know-how payments etc. @15% of gross | |||||||