Fiji Personal Income Tax

Resident personal income tax bands

Fiji applies a progressive personal income tax to resident individuals with a large tax-free threshold. Confirm exact bands and any 2025 budget amendments with FRCS.

• Band 1 — tax-free — FJ$0 – FJ$30,000 taxed at 0% FJD (Income Tax Act 2015)
• Band 2 — FJ$30,001 – FJ$50,000 taxed at 18% of the excess over FJ$30,000 % (Income Tax Act 2015)
• Band 3 — Above FJ$50,000 taxed at 20% of the excess over FJ$50,000, plus FJ$3,600 % ((approx — confirm the FJ$3,600 cumulative base figure)) (Income Tax Act 2015)
• Social Responsibility Tax (SRT) — Additional progressive tax on chargeable income above FJ$270,000 (rates rising in bands toward roughly 19%–23% at the highest incomes) FJD ((approx — confirm current SRT band schedule with FRCS)) (Income Tax Act 2015)
• Environment and Climate Adaptation Levy on individuals — ECAL applies to chargeable income exceeding FJ$270,000 (historically 10%) % ((approx — confirm whether the individual ECAL still applies and at what rate for 2025)) (Environment and Climate Adaptation Levy Act 2015)

Non-residents, residence test and filing

Non-residents are taxed only on Fiji-source income, generally without the resident tax-free threshold. Residence turns on where the individual's permanent home or place of abode is.

• Non-resident scope — Taxed on Fiji-source income only; the resident FJ$30,000 tax-free threshold generally does not apply ((approx — confirm non-resident rate schedule)) (Income Tax Act 2015)
• Individual residence test — A person is resident where their permanent home or place of abode is in Fiji (a day-count / domicile test also applies) (Income Tax Act 2015)
• Salary and wage earners — Tax on employment income is collected at source via PAYE; PAYE is generally a final tax for most pure salary/wage earners ((approx — confirm final-PAYE conditions)) (Income Tax Act 2015)
• Key deduction — FNPF contributions — Compulsory employee FNPF contributions are deductible / not taxed as part of the PAYE structure ((approx — confirm treatment of FNPF contributions)) (Income Tax Act 2015)
• Individual return filing deadline — 31 March following the end of the tax year ((approx — confirm; tax-agent lodgement extensions may apply)) (Tax Administration Act 2009)
• Taxpayer Identification Number (TIN) — Individuals require a TIN (issued by FRCS) to be employed and to file (Tax Administration Act 2009)