🇫🇯 Fiji tax

• Limit: FJD 30k/yr ≈ $13k

Resident individuals pay income tax on income from sources in and outside Fiji (foreign-source income), on a progressive scale from nil up to FJD 30,000 (≈ $13,300) to 39% above FJD 1,000,000, (≈ $445,000) with a foreign tax credit for tax paid abroad; a temporary resident (employed under a contract of up to three years) is exempt on foreign-source income other than employment income; non-residents pay on Fiji-source income from the first dollar. ^{1 2 3 4 5 6}

Taxed on

Chargeable income of individuals. A resident's gross income includes income derived from all sources within and outside Fiji (Income Tax Act 2015, s. 14(3)(a)); a non-resident's gross income includes only income derived from sources in Fiji. Employment income is Fiji-source to the extent it relates to employment exercised in Fiji.

Who it applies to

• Resident rates apply from the 2024 tax year onwards: nil to FJD 30,000, (≈ $13,300) 18% to FJD 50,000, (≈ $22,200) 20% to FJD 270,000, (≈ $120,000) then 33% to 39% in bands up to FJD 1,000,000 (≈ $445,000) and above.
• Employers withhold PAYE from salaries; most employees file no return.
• A resident who pays foreign-source income tax on taxable foreign-source income receives a foreign tax credit (s. 60) equal to the lesser of the foreign tax paid and the Fiji tax payable on that income.
• Temporary resident: a resident individual solely or mainly engaged in employment in Fiji under a contract of not more than 3 years, not a Fiji citizen or permanent resident; the foreign-source income of a temporary resident, other than employment income, is exempt income (Income Tax (Exempt Income) Regulations 2016, Schedule, Part 3).

Exclusions

• A person is non-resident if the permanent place of abode is outside Fiji and the person is in Fiji for less than 183 days without intending to make Fiji their usual place of abode.
• Non-resident rates start at 20% on income from the first dollar.

Limits

• FJD 30,000 a year (≈ $13,300) · Chargeable income up to which resident tax is nil
• FJD 50,000 a year (≈ $22,200) · Top of the 18% band for residents
• FJD 270,000 a year (≈ $120,000) · Top of the 20% band; 33% applies from FJD 270,001 (≈ $120,000) to 300,000
• FJD 1,000,000 a year (≈ $445,000) · Above this, the resident rate is 39% on the excess

Days in the country

• At least 183 days in tax year · A person present in Fiji for 183 days or more is not a non-resident for PAYE purposes.
• At least 183 days in any 12-month period · An individual present in Fiji for 183 days, or periods adding up to 183 days, in any 12-month period is a resident individual (Income Tax Act 2015, s. 6(1)(c)); an individual who resides in Fiji or is domiciled there without a permanent place of abode abroad is also resident.

Tax residence

An individual is resident if resident in Fiji, domiciled in Fiji unless having a permanent place of abode abroad, present 183 days in any 12-month period, or a Government employee posted abroad (s. 6); a person who becomes resident is treated as resident from the first day present in Fiji. A person in Fiji for 183 days or more is not a non-resident for PAYE purposes. A tax treaty can allocate taxing rights where the person is resident in both countries.

Visas

A work permit is required to be employed in Fiji; tax residence follows presence and abode rather than the permit.

Other taxes

VAT is 12.5% from 1 August 2025; capital gains tax is 10%; a 1% telecommunications levy applies.

Checked against official sources on 10 Oct 2026Change log