Fiji Tax Overview

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: tax overview 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.

National tax authority

Fiji Revenue and Customs Service (FRCS)Fiji Revenue and Customs Service Act 1998View source ↗

Currency

Fijian dollar (FJD / FJ$)Reserve Bank of Fiji Act

Tax year

Calendar year, 1 January to 31 DecemberIncome Tax Act 2015

Basis of taxation for residents

Residents are taxed on worldwide income; non-residents on Fiji-source income onlyIncome Tax Act 2015View source ↗

Headline personal income tax-free threshold

FJ$30,000 of annual chargeable income is taxed at 0%Income Tax Act 2015View source ↗

Headline top personal income tax rate (resident)

20% on chargeable income above FJ$50,000Income Tax Act 2015View source ↗

Standard corporate income tax rate

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

Does Fiji have a VAT/GST

Yes — VAT applies; standard rate reduced to 12.5% effective 1 August 2025Value Added Tax Act 1991View source ↗

Annual income tax return filing deadline

31 March following the tax year (for taxpayers required to lodge) (approx — confirm; extensions and tax-agent lodgement programmes may apply)Tax Administration Act 2009

Other notable levies

Environment and Climate Adaptation Levy (ECAL) on prescribed services and Social Responsibility Tax (SRT) on high incomesEnvironment and Climate Adaptation Levy Act 2015

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

The full Guide

Fiji tax system at a glance

National tax authority — Fiji Revenue and Customs Service (FRCS) (Fiji Revenue and Customs Service Act 1998)
Currency — Fijian dollar (FJD / FJ$) (Reserve Bank of Fiji Act)
Tax year — Calendar year, 1 January to 31 December (Income Tax Act 2015)
Basis of taxation for residents — Residents are taxed on worldwide income; non-residents on Fiji-source income only (Income Tax Act 2015)
Headline personal income tax-free threshold — FJ$30,000 of annual chargeable income is taxed at 0% FJD (Income Tax Act 2015)
Headline top personal income tax rate (resident) — 20% on chargeable income above FJ$50,000 % (Income Tax Act 2015)
Standard corporate income tax rate — 25% (Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))
Does Fiji have a VAT/GST — Yes — VAT applies; standard rate reduced to 12.5% effective 1 August 2025 % (Value Added Tax Act 1991)
Annual income tax return filing deadline — 31 March following the tax year (for taxpayers required to lodge) (approx — confirm; extensions and tax-agent lodgement programmes may apply) (Tax Administration Act 2009)
Other notable levies — Environment and Climate Adaptation Levy (ECAL) on prescribed services and Social Responsibility Tax (SRT) on high incomes (Environment and Climate Adaptation Levy Act 2015)

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Fiji tax system at a glance

National tax authority — Fiji Revenue and Customs Service (FRCS) (Fiji Revenue and Customs Service Act 1998)

Currency — Fijian dollar (FJD / FJ$) (Reserve Bank of Fiji Act)

Tax year — Calendar year, 1 January to 31 December (Income Tax Act 2015)

Basis of taxation for residents — Residents are taxed on worldwide income; non-residents on Fiji-source income only (Income Tax Act 2015)

Headline personal income tax-free threshold — FJ$30,000 of annual chargeable income is taxed at 0% FJD (Income Tax Act 2015)

Headline top personal income tax rate (resident) — 20% on chargeable income above FJ$50,000 % (Income Tax Act 2015)

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

Does Fiji have a VAT/GST — Yes — VAT applies; standard rate reduced to 12.5% effective 1 August 2025 % (Value Added Tax Act 1991)

Annual income tax return filing deadline — 31 March following the tax year (for taxpayers required to lodge) (approx — confirm; extensions and tax-agent lodgement programmes may apply) (Tax Administration Act 2009)

Other notable levies — Environment and Climate Adaptation Levy (ECAL) on prescribed services and Social Responsibility Tax (SRT) on high incomes (Environment and Climate Adaptation Levy Act 2015)