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.
Worldwide (residence-based)
Last verified
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%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%.
- 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
A special regime for new arrivals
None of note. Residents are taxed on worldwide income, while non-residents are taxed only on Fiji-source income.
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.