Fiji

Individual - Taxes on personal income

Last reviewed - 27 January 2020

Resident 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% 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
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
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
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
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
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

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% 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
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
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
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
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
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

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.