Fiji business taxes at a glance (2026)

Here’s a plain-English overview of the main taxes and contributions a business in Fiji deals with. Rates are as at October 2026.

Corporate income tax

The standard corporate income tax rate in Fiji is 25% of taxable income. This applies to Fiji companies and to branches of overseas companies doing business in Fiji. Lower rates and incentives exist for specific situations, such as certain listed companies and approved investment incentives.

VAT

• The standard VAT rate is 12.5%, reduced from 15% on 1 August 2025.
• You must register once your turnover exceeds FJD 100,000 in any 12-month period.
• Businesses with sales above FJD 300,000 file monthly. Others file quarterly.

PAYE

Employers deduct Pay As You Earn (PAYE) tax from employees’ wages and pay it to FRCS each month, together with a monthly return.

FNPF (superannuation)

Employers and employees each contribute 8% of gross wages to the Fiji National Provident Fund, 16% in total. The employer must register and file monthly.

Withholding tax

Payments to non-residents, such as interest, royalties, management fees and professional fees, may be subject to non-resident withholding tax. Double tax agreements with countries such as Australia, New Zealand, India, Japan, Korea and Singapore can reduce some rates.

Capital gains tax

Capital gains tax of 10% applies to gains on certain capital assets, including land and shares. Returns are due soon after disposal, and exemptions apply in some cases.

Other things to know

• From 1 January 2026, businesses with annual turnover of FJD 50,000 or more must issue receipts through an approved electronic fiscal device (EFD). The threshold was previously FJD 100,000.
• From 2026, sole traders must lodge an asset declaration with their annual income tax return, covering assets, loans and sources of income.
• Annual income tax returns are lodged through FRCS’s online system (TPOS).
• Tax incentives are available for certain industries and regions, such as tourism and investment allowances.

We are a registered tax agent and handle tax registration, VAT, PAYE and FNPF filings, and annual returns. Talk to us about your obligations.

General information as at October 2026, not tax advice. Rates and thresholds can change with each national budget.