Fiji tax rates 2026

Employment income goes through PAYE as a final tax. Redundancy pay up to FJD 15,000 and alimony are exempt.

An individual is resident in Fiji if they live there, if they are domiciled there without a permanent home abroad, if they are present for 183 days in any 12-month period, counting separate stays together, or if they are a government employee posted overseas. The arrival and departure years are split: a newcomer is resident from the day they first arrive, and a leaver stops being resident after their last day in Fiji. Pay for work done in Fiji is Fiji income wherever it is paid.

Expatriates on short contracts get a lighter regime. A temporary resident is someone resident mainly to work in Fiji under an employment contract of three years or less, who is neither a Fijian citizen nor a permanent resident. Their foreign income other than employment income is exempt, and employer-paid economy airfares for arrival, final departure, one return trip a year for leave and urgent family travel are tax-free for them and their family.

The tax year is the calendar year. PAYE is a final withholding tax: the employer deducts it from each pay and spreads bonuses and pay rises across the remaining months so that the year's deductions match the annual scale. Most employees file nothing. A salary earner's return is needed only after more than one job in the year, part-year employment, work for a foreign mission, employment overseas, or when migrating out of Fiji.

Anyone with business, rental or other income outside PAYE files the income tax return and pays the balance by 31 March after the year ends. Employers file PAYE returns and pay the tax by the last day of the following month, and smaller employers on half-yearly returns file by 31 July and 31 January. The Fiji Revenue and Customs Service runs filing and payment online through its taxpayer portal.

Non-residents pay tax only on income from Fiji sources, and they get no tax-free band. Their first FJD 270,000 is taxed at a flat 20%, and income above that climbs through the same 33% to 39% bands as residents pay.

Payments abroad carry non-resident withholding tax on the gross amount: 15% on royalties, management fees, natural resource payments and fees for professional or other independent services, 10% on interest and 3% on insurance premiums. Dividends paid to non-residents carry no withholding tax. Capital gains tax reaches a non-resident only on the sale of assets located in Fiji.

Dividends an individual receives out of profits already taxed at company level are exempt, as are dividends from companies listed on the South Pacific Stock Exchange and from the listed unit trusts. Interest paid by a Fiji bank or company to a resident individual carries 10% withheld as a final tax, with no deductions, no credits and no further assessment under the income tax scale.

Capital gains tax of 10% is self-assessed by the seller, worked out on the VAT-exclusive price and filed within one month of the disposal. It covers land and buildings, leases, yachts, boats and aircraft, shares and other financial assets, goodwill and interests in partnerships or trusts, and residents pay it on assets anywhere in the world. A resident individual's gain of up to FJD 30,000, the sale of a first residential property or main home, and gains on listed shares are exempt.

Contributions to the Fiji National Provident Fund total 16% of total wages from 1 August 2026: 8% from the employee and 8% from the employer. The employer share was cut from 10% for twelve months, to 31 July 2027, as relief in the 2026-2027 budget. An employer that keeps paying above 8%, up to 10%, deducts 150% of the extra contribution from its taxable income. Contributions are paid monthly, and pensions from the fund are exempt from income tax.

The 2026-2027 budget left the income tax scale untouched, so the 18% to 39% bands that replaced the Social Responsibility Tax on 1 January 2024 apply again in 2026. The new measure for visitors is a 5% Tourism Services Tax on hotels and tour operators with turnover of FJD 2.0 million or more, which runs from 1 September 2026 to 31 August 2027.

Investors gained two exemptions in the same budget. Income from up to FJD 200,000 a year invested through licensed peer-to-peer lending platforms is tax-free, and gains on investments made through approved equity crowdfunding platforms are outside capital gains tax. Companies that are at least 30% owned by iTaukei and invest in eco-tourism, culture and arts receive tax holidays of 7 years for investments of FJD 5.0 million to FJD 10.0 million and 13 years above that.

None of note. Residents are taxed on worldwide income, while non-residents are taxed only on Fiji-source income.