Fiji tax rates 2023
A. RESIDENT INDIVIDUALS
| Chargeable Income
$ |
Income Tax
$ |
Social Responsibility Tax
$ |
| 0 – 30,000 | Nil | Nil |
| 30,000 – 50,000 | 18% of excess over $30,000 | Nil |
| 50,000 – 270,000 | $3,600 + 20% of excess over $50,000 | Nil |
| 270,000 – 300,000 | $47,600 + 20% of excess over $270,000 | 18% of excess over
$270,000 |
| 300,000 – 350,000 | $53,600 + 20% of excess over $300,000 | $5,400 + 19% of excess over $300,000 |
| 350,000 – 400,000 | $63,600 + 20% of excess over $350,000 | $14,900 + 20% of excess over $350,000 |
| 400,000 – 450,000 | $73,600 + 20% of excess over $400,000 | $24,900 + 21% of excess over $400,000 |
| 450,000 – 500,000 | $83,600 + 20% of excess over $450,000 | $35,400 + 22% of excess over $450,000 |
| 500,000 – 1,000,000 | $93,600 + 20% of excess over $500,000 | $46,400 + 23% of excess over $500,000 |
| 1,000,000 + | $193,600 + 20% of excess over $1,000,000 | $161,400 + 24% of excess over $1,000,000 |
B. NON-RESIDENT INDIVIDUALS
| Chargeable Income
$ |
Income Tax
$ |
Social Responsibility Tax
$ |
| 0 – 30,000 | 20% of excess over $0 | Nil |
| 30,000 – 50,000 | $6,000 + 20% of excess over $30,000 | Nil |
| 50,000 – 270,000 | $10,000 + 20% of excess over $50,000 | Nil |
| 270,000 – 300,000 | $54,000 + 20% of excess over $270,000 | 18% of excess over
$270,000 |
| 300,000 – 350,000 | $60,000 + 20% of excess over $300,000 | $5,400 + 19% of excess over $300,000 |
| 350,000 – 400,000 | $70,000 + 20% of excess over $350,000 | $14,900 + 20% of excess over $350,000 |
| 400,000 – 450,000 | $80,000 + 20% of excess over $400,000 | $24,900 + 21% of excess over $400,000 |
| 450,000 – 500,000 | $90,000 + 20% of excess over $450,000 | $35,400 + 22% of excess over $450,000 |
| 500,000 – 1,000,000 | $100,000 + 20% of excess over $500,000 | $46,400 + 23% of excess over $500,000 |
| 1,000,000 + | $200,000 + 20% of excess over $1,000,000 | $161,400 + 24% of excess over $1,000,000. |
C. COMPANIES
(a) Every company, other than companies to which paragraph (b) applies …… 25% for tax year 2023 onwards.
(b) Any company listed on the South Pacific Stock Exchange………………… 15% for tax year 2023 onwards.
D. TRUSTEES
The rate of Income Tax applicable to a trustee is 25% for tax year 2023 onwards.
E. NON-RESIDENT WITHHOLDING TAX RATES
| NZ and UK | Korea, Japan and India | Singapore | Australia | Malaysia | PNG | Qatar | UAE | Other Countries | |
| Royalty | 15% | 10% | 10% | 15% | 15% | 15% | 5 | 10% | 15% |
| Interest | 10% | 10% | 10% | 10% | 10% | 10% | nil | 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 | |||||||||