Fiji tax rates 2020

A. RESIDENT INDIVIDUALS

Chargeable income FJD Income Tax payable FJD Social Responsibility Tax
(Exclusive of ECAL) (ECAL)
0 – 30,000 Nil Nil Nil
30,000- 50,000 18% of excess over FJD30,000 Nil Nil
50,000 – 270,000 FJD3,600 + 20% of excess over FJD50,000 Nil Nil
270,000 – 300,000 FJD47,600 + 20% of excess over FJD270,000 13% of excess over FJD270,000 5% of excess over FJD270,000
300,000 – 350,000 FJD53,600 + 20% of excess over FJD300,000 FJD3,900 + 14% of excess over FJD300,000 FJD1,500 + 5% of excess over FJD300,000
350,000 – 400,000 FJD63,600 + 20% of excess over FJD350,000 FJD10,900 + 15% of excess over FJD350,000 FJD4,000 + 5% of excess over FJD350,000
400,000 – 450,000 FJD73,600 + 20% of excess over FJD400,000 FJD18,400 + 16% of excess over FJD400,000 FJD6,500 + 5% of excess over FJD400,000
450,000 – 500,000 FJD83,600 + 20% of excess over FJD450,000 FJD26,400 + 17% of excess over FJD450,000 FJD9,000 + 5% of excess over FJD450,000
500, 000 – 1,000,000 FJD93,600 + 20% of excess over FJD500,000 FJD34,900 + 18% of excess over FJD500,000 FJD11,500 + 5% of excess over FJD500,000
1,000,000 + FJD193,600 + 20% of excess over FJD1,000,000 FJD124,900 + 19% of excess over FJD1,000,000 FJD36,500 + 5% of excess over FJD1,000,000

B. NON-RESIDENT INDIVIDUALS

Chargeable Income ($) Tax Payable ($) Social Responsibility Levy
(Exclusive of ECAL) (ECAL)
0 – 30,000 20% of excess of $0 Nil Nil
30,000- 50,000 $6,000 + 20% of excess over $30,000 Nil Nil
50,000 – 270,000 $10,000 +20% of excess over $50,000 Nil Nil
270,000 – 300,000 $54,000 + 20% of excess over $270,000 13% of excess over $270,000 5% of excess over $270,000
300,000 – 350,000 $60, 000 +20% of excess over $300,000 $3,900 + 14% of excess over $300,000 $1,500 + 5% of excess over $300,000
350,000 – 400,000 $70,000 +20% of excess over $350,000 $10,900 + 15% of excess over $350,000 $4,000 + 5% of excess over $350,000
400,000 – 450,000 $80, 000 + 20% of excess over $400,000 $18,400 + 16% of excess over $400,000 $6,500 + 5% of excess over $400,000
450,000 – 500,000 $90, 000+ 20% of excess over $450,000 $26,400 + 17% of excess over $450,000 $9,000 + 5% of excess over $450,000
500, 000 – 1,000,000 $100, 000 + 20% of excess over $500,000 $34,900 + 18% of excess over $500,000 $11,500 + 5% of excess over $500,000
1,000,000 + $200, 000 + 20% of excess over $1,000,000 $124,900 + 19% of excess over $1,000,000 $36,500 + 5% of excess over $1,000,000

C. COMPANIES

(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. TRUSTEES

The rate of Income Tax applicable to a trustee is 20%.

E. 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

 Doing business in Fiji »