Fiji

Corporate - Withholding taxes

Last reviewed - 27 January 2020

WHTs are levied as follows:

Recipient WHT (%)
Dividends Interest Royalties Know-how, management fees Professional fees
Resident corporations 0 10 (1) 5 (2) 5 (2) 5 (2)
Resident individuals 0 10 (1) 5 (2) 5 (2) 5 (2)
Non-resident corporations:
Non-treaty 0 10 15 15 15
Treaty:
Australia 0 10 15 15 0/15 (3)
India 0 10 10 10 0/10 (3)
Japan 0 10 10 10 0/10 (3)
Korea, Republic of 0 10 10 10 0/10 (3)
Malaysia 0 10 15 15 0/15 (3)
New Zealand 0 10 15 15 0/15 (3)
Papua New Guinea 0 10 15 15 0/15 (3)
Qatar 0 0 5 5 0/5 (3)
Singapore 0 10 10 10 0/10 (3)
United Arab Emirates 0 0 10 10 0/10 (3)
United Kingdom 0 10 15 15 0/15 (3)

Notes

  1. Applies to interest but is not applicable if income is exempt.
  2. This WHT applies where there is a contract and the payee does not hold a valid Certificate of Exemption.
  3. Depending on the provisions of the applicable double taxation agreement.