Fiji tax rates 2024
A. RESIDENT INDIVIDUALS
| Chargeable Income
$ |
Income Tax
$ |
| 0 – 30,000 | Nil |
| 30,001 – 50,000 | 18% of excess over $30,000 |
| 50,001 – 270,000 | $3,600 + 20% of excess over $50,000 |
| 270,001 – 300,000 | $47,600 + 33% of excess over $270,000 |
| 300,001 – 350,000 | $57,500 + 34% of excess over $300,000 |
| 350,001 – 400,000 | $74,500 + 35% of excess over $350,000 |
| 400,001 – 450,000 | $92,000 + 36% of excess over $400,000 |
| 450,001 – 500,000 | $110,000 + 37% of excess over $450,000 |
| 500,001 – 1,000,000 | $128,500 + 38% of excess over $500,000 |
| 1,000,000 + | $318,500 + 39% of excess over $1,000,000 |
B. NON-RESIDENT INDIVIDUALS
| Chargeable Income
$ |
Income Tax
$ |
| 0 – 30,000 | 20% of excess over $0 |
| 30,001 – 50,000 | $6,000 + 20% of excess over $30,000 |
| 50,001 – 270,000 | $10,000 + 20% of excess over $50,000 |
| 270,001 – 300,000 | $54,000 + 33% of excess over $270,000 |
| 300,001 – 350,000 | $63,900 + 34% of excess over $300,000 |
| 350,001 – 400,000 | $80,900 + 35% of excess over $350,000 |
| 400,001 – 450,000 | $98,400 + 36% of excess over $400,000 |
| 450,001 – 500,000 | $116,400 + 37% of excess over $450,000 |
| 500,001 – 1,000,000 | $134,900 + 38% of excess over $500,000 |
| 1,000,000 + | $324,900 + 39% 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 | |||||||||