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Fiji
Corporate - Withholding taxes
Last reviewed - 04 June 2024WHTs 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
- Applies to interest but is not applicable if income is exempt.
- This WHT applies where there is a contract and the payee does not hold a valid Certificate of Exemption.
- Depending on the provisions of the applicable double taxation agreement.
