Fiji

Individual - Taxes on personal income

Last reviewed - 19 July 2022

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.

Effective 1 April 2022, ECAL of 5% has been removed and the SRT rate has increased by the same percentage (i.e., 5%) for the computation of personal income tax. The tax burden remains the same. The new rates effective 1 April 2022 are as follows:

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% of excess over FJD 30,000 0 0
50,000 270,000 FJD 3,600 plus 20% of excess over FJD 50,000 0 0
270,000 300,000 FJD 47,600 plus 20% of excess over FJD 270,000 18% of excess over FJD 270,000 0
300,000 350,000 FJD 53,600 plus 20% of excess over FJD 300,000 FJD 5,400  plus 19% of excess over FJD 300,000 0
350,000 400,000 FJD 63,600 plus 20% of excess over FJD 350,000 FJD 14,900 plus 20% of excess over FJD 350,000 0
400,000 450,000 FJD 73,600 plus 20% of excess over FJD 400,000 FJD 24,900 plus 21% of excess over FJD 400,000 0
450,000 500,000 FJD 83,600 plus 20% of excess over FJD 450,000 FJD 35,400 plus 22% of excess over FJD 450,000 0
500,000  1,000,000 FJD 93,600 plus 20% of excess over FJD 500,000 FJD 46,400 plus 23%  of excess over FJD 500,000 0
1,000,000 and above FJD 193,600 plus 20% of excess over FJD 1,000,000 FJD 161,400 plus 24%  of excess over FJD 1,000,000

0

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 18% of excess over FJD 270,000

0

300,000 350,000 20% of chargeable income FJD 5,400  plus 19% of excess over FJD 300,000 0
350,000 400,000 20% of chargeable income FJD 14,900 plus 20% of excess over FJD 350,000 0
400,000 450,000 20% of chargeable income FJD 24,900 plus 21% of excess over FJD 400,000 0
450,000 500,000 20% of chargeable income FJD 35,400 plus 22% of excess over FJD 450,000

0

500,000 1,000,000 20% of chargeable income FJD 46,400 plus 23%  of excess over FJD 500,000

0

1,000,000 and above 20% of chargeable income FJD 161,400 plus 24%  of excess over FJD 1,000,000 0

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.

Effective 1 April 2022, interest derived by a resident person from a resident company or permanent establishment in Fiji of a non-resident company that does not exceed $1,000 per annum is an exempt income.

Local income taxes

There are no local taxes on income in Fiji.