Contact Us
Fiji
Individual - Taxes on personal income
Last reviewed - 23 December 2020Resident individuals are liable to tax on taxable income accruing in or derived from Fiji or elsewhere.
Non-residents are liable to tax only on taxable income accruing in or derived from Fiji. Pensions received by non-resident pensioners from a Fiji source will not be taxed.
When a non-Fiji citizen is in Fiji mainly for employment purposes under a contract of employment of not more than three years, income other than employment income is not subject to tax in Fiji if it is not derived from or does not accrue in Fiji.
Personal income tax rates
Income tax is assessed on taxable (chargeable) income. Where the taxable income of a resident exceeds FJD 50,000, income tax is FJD 3,600 plus 20% in excess of FJD 50,000. In the case of non-residents, income tax is 20% of the taxable income.
In addition to income tax, social responsibility tax (SRT) and environment and climate adaptation levy (ECAL) are imposed on chargeable income.
Resident individuals
| Chargeable income (FJD) | Income tax payable | SRT payable | ECAL payable | |
| From | To | |||
| 0 | 30,000 | 0 | 0 | 0 |
| 30,000 | 50,000 | 18% assessed on amounts over FJD 30,000 | 0 | 0 |
| 50,000 | 270,000 | FJD 3,600 plus 20% assessed on amounts over FJD 50,000 | 0 | 0 |
| 270,000 | 300,000 | FJD 47,600 plus 20% assessed on amounts over FJD 270,000 | 13% assessed on amounts over FJD 270,000 |
10% (5% effective from 1 August 2020) assessed on amounts over FJD 270,000 |
| 300,000 | 350,000 | FJD 53,600 plus 20% assessed on amounts over FJD 300,000 | FJD 3,900 plus 14% assessed on amounts over FJD 300,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 1,500 plus 5% assessed on amounts over FJD 300,000 |
| 350,000 | 400,000 | FJD 63,600 plus 20% assessed on amounts over FJD 350,000 | FJD 10,900 plus 15% assessed on amounts over FJD 350,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 4,000 plus 5% assessed on amounts over FJD 350,000 |
| 400,000 | 450,000 | FJD 73,600 plus 20% assessed on amounts over FJD 400,000 | FJD 18,400 plus 16% assessed on amounts over FJD 400,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 6,500 plus 5% assessed on amounts over FJD 400,000 |
| 450,000 | 500,000 | FJD 83,600 plus 20% assessed on amounts over FJD 450,000 | FJD 26,400 plus 17% assessed on amounts over FJD 450,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 9,000 plus 5% assessed on amounts over FJD 450,000 |
| 500,000 | 1,000,000 | FJD 93,600 plus 20% assessed on amounts over FJD 500,000 | FJD 34,900 plus 18% assessed on amounts over FJD 500,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 11,500 plus 5% assessed on amounts over FJD 500,000 |
| 1,000,000 | and above | FJD 193,600 plus 20% assessed on amounts over FJD 1,000,000 | FJD 124,900 plus 19% assessed on amounts over FJD 1,000,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 36,500 plus 5% assessed on amounts over FJD 1,000,000 |
Non-resident individuals
| Chargeable income (FJD) | Income tax payable | SRT payable | ECAL payable | |
| From | To | |||
| 0 | 270,000 | 20% of chargeable income | 0 | 0 |
| 270,000 | 300,000 | 20% of chargeable income | 13% assessed on amounts over FJD 270,000 | 10% (5% effective from 1 August 2020) assessed on amounts over FJD 270,000 |
| 300,000 | 350,000 | 20% of chargeable income | FJD 3,900 plus 14% assessed on amounts over FJD 300,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 1,500 plus 5% assessed on amounts over FJD 300,000 |
| 350,000 | 400,000 | 20% of chargeable income | FJD 10,900 plus 15% assessed on amounts over FJD 350,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 4,000 plus 5% assessed on amounts over FJD 350,000 |
| 400,000 | 450,000 | 20% of chargeable income | FJD 18,400 plus 16% assessed on amounts over FJD 400,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 6,500 plus 5% assessed on amounts over FJD 400,000 |
| 450,000 | 500,000 | 20% of chargeable income | FJD 26,400 plus 17% assessed on amounts over FJD 450,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 9,000 plus 5% assessed on amounts over FJD 450,000 |
| 500,000 | 1,000,000 | 20% of chargeable income | FJD 34,900 plus 18% assessed on amounts over FJD 500,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 11,500 plus 5% assessed on amounts over FJD 500,000 |
| 1,000,000 | and above | 20% of chargeable income | FJD 124,900 plus 19% assessed on amounts over FJD 1,000,000 |
10% assessed on amounts over FJD 270,000 Effective 1 August 2020, FJD 36,500 plus 5% assessed on amounts over FJD 1,000,000 |
Dividend withholding tax
Dividends are no longer subject to tax in the hands of shareholders.
Resident interest withholding tax
A WHT of 10% is deductible on payments or accrual of interest by banks and other financial institutions to resident depositors. Exempt income is not subject to resident interest WHT.
Interest derived by a taxpayer with an annual income of not more than FJD 30,000 shall not be subject to resident interest WHT.
Local income taxes
There are no local taxes on income in Fiji.
