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Doing Business In Fiji

Fiji tax rates 2011

A. RESIDENT INDIVIDUALS AND RESIDENT INDIVIDUAL TRUSTEES

Chargeable income $Tax payable $
0-15,000Nil
15,001-15,60025% of excess over $15,000
15,601-22,000150 + 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- 9,00020% of excess over $0
9,001-10,0001,800 + 25% of excess over $9,000
10,001-20,0002,050 + 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

KoreaSingaporeAustraliaMalaysiaPNGOther Countries
Royalty15%10%10%15%15%15%15%
Interest10%10%10%10%10%10%10%
Dividend15%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