Tax Overview in Fiji

Tax overview for Fiji (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Fiji · tax year 2025 · changed 25 Jun 2026

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Key figures: Fiji, 2025

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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 ↗

The full skill

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)