Fiji Tax Overview

Fiji tax system at a glance

Fiji administers a residence-based income tax system through the Fiji Revenue and Customs Service (FRCS), alongside a value added tax (VAT). The figures below are a 2025 draft for review by a licensed Fiji accountant.

• 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)
• Headline corporate income tax rate — 25% % (Income Tax Act 2015)
• 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)