Taxation and stamp duty

Corporate Tax

Corporate tax for resident and non-resident companies since the 2023 income tax year is 25%, with companies listed on the South Pacific Stock Exchange paying 15%.

Personal Tax

Personal tax rates for residents ranges from 18% to 39% for income above F$30,000. The personal tax rates for non-residents ranges from 20% to 39% (which applies from the first dollar of income). The top marginal tax rate of 39% applies to assessable income over $1 million (for both residents and non-residents).

Fringe Benefit Tax (FBT)

Employers are required to pay fringe benefit tax on benefits provided to employees at 20% of the value of the benefit. The “benefits” covered by FBT are wide-ranging.


Effective 1 August 2017, all taxation on dividends was removed.

Withholding Tax

Withholding taxes on, interest, royalties, management fees and fees for the provision of professional or other independent services paid to non-residents apply at rates varying between 5% and 15% depending on the nature of the payment and the jurisdiction to which payment is being remitted (because of double tax arrangements).

Capital Gains Tax (CGT)

CGT of 10% is payable on gains made on the disposal of capital assets (including land and buildings, aircraft, ships, shares, intangible assets and options relating to such assets) by residents on local and foreign assets. A credit is allowed for foreign tax paid on the disposal of those assets. Non-residents are required to pay CGT on Fiji assets. CGT effectively taxes transactions (it is not an income tax) and no indexing is applied.

Value Added Tax (VAT)

VAT is charged on supplies of goods and services including imports at varying rates of either 0% or 15%. Certain supplies are exempt. Other supplies, including those in the nature of exports, are zero-rated. 15% VAT rate is charged on goods and services with the exception of those items that fall under the exempted and zero-rated VAT. Fiji’s Value Added Tax Act 1991 is similar in concept to, but not identical to New Zealand’s Goods and Services (GST) legislation.

Environmental and Climate Adaptation Levy (ECAL)

ECAL of 5% applies on prescribed imported goods and to the provision of services such as accommodation including home stays, meals, beverages, live entertainment and cinema tickets, as well as hire of rental cars and tours, where the annual gross turnover for the provision of service exceeds F$3 million. The provider of the services must account for ECAL to the tax authorities.

Customs and excise duties

Most imported and some domestically manufactured goods are subject to these duties. Charged goods fall into one of four duty bands ranging between 5% and 32%.

Stamp Duty

Effective from 1 August 2020, the stamp duties regime was abolished and stamp duties no longer applies to written instruments entered into after 1 August 2020.

Provisional tax

5% of any payment under:

  • a contract of service to an independent contractor or
  • an agreement to pay commission;

must be deducted and paid to FRCS, unless the recipient holds a valid Certificate of Exemption or the sum of payments annually does not exceed F$1,000.

Double Tax Agreements

Fiji has entered into Double Tax Agreements with the following states:

  • United Kingdom
  • Australia
  • New Zealand
  • Japan
  • South Korea
  • Malaysia
  • Papua New Guinea
  • Singapore
  • Qatar
  • United Arab Emirates
  • India

Tax incentives and concessions »