OpenAccountants/Fiji/Fiji Corporate Income Tax

Fiji Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Fiji (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Fiji, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard corporate income tax rate

25%Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax)

Reduced rate — South Pacific Stock Exchange listed companies

10% reduced rate on profits attributable to qualifying new equity raised through SPX listingIncome Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax)

Non-resident company rate

25% on Fiji-source income (branches of foreign companies taxed at the standard rate)Income Tax Act 2015

Investment incentives

Tax holidays (e.g. for hotel/tourism and approved activities) and a film production tax rebate are available for qualifying investmentsIncome Tax (Allowances, Deductions and Exemptions) Regulations 2016 (https://taxatlas.io/country/fiji/corporate-tax)

Corporate tax base

Net assessable income (gross income less allowable deductions) on a Fiji-source basis for non-residents and worldwide for residentsIncome Tax Act 2015

Withholding tax on dividends to non-residents

Dividends — position uncertain: some sources cite 0% (dividend WHT removed effective 1 August 2017), others cite 15%Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates)

Withholding tax on interest to non-residents

10%Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates)

Withholding tax on royalties to non-residents

15%Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates)

Withholding tax on management/professional/know-how fees to non-residents

Generally 5%–15% depending on the nature of the payment and the treaty positionIncome Tax Act 2015 (https://frcs.org.fj/our-services/taxation/business/withholding-tax/)

Company return filing deadline

Within 3 months of the end of the tax year (i.e. 31 March for calendar-year taxpayers)Tax Administration Act 2009

Provisional / advance corporate tax

Companies generally pay tax in advance instalments during the year, reconciled on lodgementTax Administration Act 2009

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Company tax rates

Standard corporate income tax rate — 25% (Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))
Reduced rate — South Pacific Stock Exchange listed companies — 10% reduced rate on profits attributable to qualifying new equity raised through SPX listing ((approx — confirm scope and conditions)) (Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))
Non-resident company rate — 25% on Fiji-source income (branches of foreign companies taxed at the standard rate) ((approx — confirm any branch profits surcharge)) (Income Tax Act 2015)
Investment incentives — Tax holidays (e.g. for hotel/tourism and approved activities) and a film production tax rebate are available for qualifying investments ((approx — confirm exact incentive terms and eligibility)) (Income Tax (Allowances, Deductions and Exemptions) Regulations 2016 (https://taxatlas.io/country/fiji/corporate-tax))

Fiji taxes resident and non-resident companies on Fiji-source income, with a number of reduced rates and incentive regimes. Confirm incentive eligibility with FRCS.

Tax base and withholding taxes

Corporate tax base — Net assessable income (gross income less allowable deductions) on a Fiji-source basis for non-residents and worldwide for residents (Income Tax Act 2015)
Withholding tax on dividends to non-residents — Dividends — position uncertain: some sources cite 0% (dividend WHT removed effective 1 August 2017), others cite 15% ((approx — CONFIRM current dividend WHT treatment with FRCS; sources conflict)) (Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))
Withholding tax on interest to non-residents — 10% ((approx — reduced under applicable double tax treaties)) (Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))
Withholding tax on royalties to non-residents — 15% ((approx — reduced under applicable double tax treaties)) (Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))
Withholding tax on management/professional/know-how fees to non-residents — Generally 5%–15% depending on the nature of the payment and the treaty position ((approx — confirm specific rate per payment type)) (Income Tax Act 2015 (https://frcs.org.fj/our-services/taxation/business/withholding-tax/))
Company return filing deadline — Within 3 months of the end of the tax year (i.e. 31 March for calendar-year taxpayers) ((approx — confirm; tax-agent lodgement extensions and substituted accounting periods may apply)) (Tax Administration Act 2009)
Provisional / advance corporate tax — Companies generally pay tax in advance instalments during the year, reconciled on lodgement ((approx — confirm instalment schedule)) (Tax Administration Act 2009)

The corporate tax base is net business profit computed under the Income Tax Act. Fiji applies withholding taxes to certain payments to non-residents, often reduced by tax treaty.

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Company tax rates

Standard corporate income tax rate — 25% (Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))

Reduced rate — South Pacific Stock Exchange listed companies — 10% reduced rate on profits attributable to qualifying new equity raised through SPX listing ((approx — confirm scope and conditions)) (Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))

Non-resident company rate — 25% on Fiji-source income (branches of foreign companies taxed at the standard rate) ((approx — confirm any branch profits surcharge)) (Income Tax Act 2015)

Investment incentives — Tax holidays (e.g. for hotel/tourism and approved activities) and a film production tax rebate are available for qualifying investments ((approx — confirm exact incentive terms and eligibility)) (Income Tax (Allowances, Deductions and Exemptions) Regulations 2016 (https://taxatlas.io/country/fiji/corporate-tax))

Fiji taxes resident and non-resident companies on Fiji-source income, with a number of reduced rates and incentive regimes. Confirm incentive eligibility with FRCS.

Tax base and withholding taxes

Corporate tax base — Net assessable income (gross income less allowable deductions) on a Fiji-source basis for non-residents and worldwide for residents (Income Tax Act 2015)

Withholding tax on dividends to non-residents — Dividends — position uncertain: some sources cite 0% (dividend WHT removed effective 1 August 2017), others cite 15% ((approx — CONFIRM current dividend WHT treatment with FRCS; sources conflict)) (Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))

Withholding tax on interest to non-residents — 10% ((approx — reduced under applicable double tax treaties)) (Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))

Withholding tax on royalties to non-residents — 15% ((approx — reduced under applicable double tax treaties)) (Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))

Withholding tax on management/professional/know-how fees to non-residents — Generally 5%–15% depending on the nature of the payment and the treaty position ((approx — confirm specific rate per payment type)) (Income Tax Act 2015 (https://frcs.org.fj/our-services/taxation/business/withholding-tax/))

Company return filing deadline — Within 3 months of the end of the tax year (i.e. 31 March for calendar-year taxpayers) ((approx — confirm; tax-agent lodgement extensions and substituted accounting periods may apply)) (Tax Administration Act 2009)

Provisional / advance corporate tax — Companies generally pay tax in advance instalments during the year, reconciled on lodgement ((approx — confirm instalment schedule)) (Tax Administration Act 2009)

The corporate tax base is net business profit computed under the Income Tax Act. Fiji applies withholding taxes to certain payments to non-residents, often reduced by tax treaty.