Oceania & Pacific
Fiji: tax at a glance
This is a modest-rate residence system. Income tax tops out at 20%, capital gains tax sits at 10%, and VAT was cut to 12.5% in August 2025. High earners also face SRT and ECAL surcharges.
Ways to relocate to Fiji
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 20%
- Corporate income
- 20%
- Capital gains
- A 10% capital gains tax.
- VAT
- 12.5%
- Dividends (WHT)
- 0%. The dividend tax was abolished in 2017.
- Interest (WHT)
- 10%
- Royalties (WHT)
- 15%
- Social security (employee)
- 8% to the Fiji National Provident Fund.
- Social security (employer)
- 10% to the Fiji National Provident Fund.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Municipal rates apply, though stamp duty on land has largely been abolished.
- Other
- Social Responsibility Tax plus ECAL on high incomes. ECAL runs 5% on prescribed services.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Fiji?
The top marginal personal income tax rate in Fiji is 20%. Progressive, with the top rate applying above FJD 50,000. Social Responsibility Tax and ECAL surcharges then apply to income over FJD 270,000, bringing the combined marginal rate to about 39%.
What is the corporate tax rate in Fiji?
The headline corporate income tax rate is 20%.
Does Fiji tax capital gains?
Capital gains for individuals: A 10% capital gains tax..