Oceania & Pacific · Melanesia
Fiji
The Pacific's only genuinely liveable middle option — real infrastructure, real flights, a 20% top tax rate and an actual naturalisation path — for families willing to run a business rather than write a cheque.
Tax position
- Income tax (top)
- 20% on income over FJD 50,000
- Capital gains
- 10% on disposal of Fijian capital assets; foreign gains fall within the worldwide net for full residents
- Wealth tax
- none
- Inheritance tax
- none — no estate, inheritance or gift tax
- Special regime
- None of note. Residents are taxed on worldwide income; non-residents on Fiji-source income only.
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Is Fiji actually right for your family?
We will tell you if it is not. That is the whole service.