Fiji tax rates 2023
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 | ||||||||