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Fiji
Individual - Taxes on personal income
Last reviewed - 14 February 2024Resident 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 PIT. The tax burden remains the same.
Effective 1 January 2024, SRT has been removed and incorporated into PAYE tax. The new rates effective 1 January 2024 are as follows:
Resident individuals
| Chargeable income (FJD) | Income tax payable | |
| From | To | |
| 0 | 30,000 | 0 |
| 30,000 | 50,000 | 18% of excess over FJD 30,000 |
| 50,000 | 270,000 | FJD 3,600 plus 20% of excess over FJD 50,000 |
| 270,000 | 300,000 | FJD 47,600 plus 33% of excess over FJD 270,000 |
| 300,000 | 350,000 | FJD 57,500 plus 34% of excess over FJD 300,000 |
| 350,000 | 400,000 | FJD 74,500 plus 35% of excess over FJD 350,000 |
| 400,000 | 450,000 | FJD 92,000 plus 36% of excess over FJD 400,000 |
| 450,000 | 500,000 | FJD 110,000 plus 37% of excess over FJD 450,000 |
| 500,000 | 1,000,000 | FJD 128,500 plus 38% of excess over FJD 500,000 |
| 1,000,000 | and above | FJD 318,500 plus 39% of excess over FJD 1,000,000 |
Non-resident individuals
| Chargeable income (FJD) | Income tax payable | |
| From | To | |
| 0 | 30,000 | 20% of chargeable income |
| 30,001 | 50,000 | FJD 6,000 plus 20% of excess over FJD 30,000 |
| 50,001 | 270,000 | FJD 10,000 plus 20% of excess over FJD 50,000 |
| 270,001 | 300,000 | FJD 54,000 plus 33% of excess over FJD 270,000 |
| 300,001 | 350,000 | FJD 63,900 plus 34% of excess over FJD 300,000 |
| 350,001 | 400,000 | FJD 80,900 plus 35% of excess over FJD 350,000 |
| 400,001 | 450,000 | FJD 98,400 plus 36% of excess over FJD 400,000 |
| 450,001 | 500,000 | FJD 116,400 plus 37% of excess over FJD 450,000 |
| 500,001 | 1,000,000 | FJD 134,900 plus 38% of excess over FJD 500,000 |
| 1,000,000 | and above | FJD 324,900 plus 39% of excess 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.
Effective 1 April 2022, interest derived by a resident person from a resident company or PE in Fiji of a non-resident company that does not exceed FJD 1,000 per annum is exempt income. However, effective WHT exemption on interest income less than $1,000 has been removed effective 1 January 2024.
Local income taxes
There are no local taxes on income in Fiji.
