Tax
Income Tax Act 2015 with VAT at 15% and no inheritance tax
Residence-based income tax under the Income Tax Act 2015, administered by the Fiji Revenue and Customs Service, with VAT charged at 15%. There is no inheritance or estate tax and no general capital gains tax on a main residence.
Key rules
- Deadline — Income tax returns are due by 31 March following the 31 December year end
- Deadline — VAT returns are filed monthly or quarterly depending on turnover
Governing law
- Income Tax Act 2015 (s. 6)
- Value Added Tax Act 1991
- Tax Administration Act 2009
- Capital Gains Tax provisions, Income Tax Act 2015
In practice
Residence turns principally on presence in Fiji for more than 183 days in a tax year. Residents are taxed on worldwide income, non-residents on Fiji-sourced income, with withholding on dividends, interest and royalties. VAT was raised to 15% in 2023 after a period at 9%, so older guidance circulating online understates it. Capital gains tax applies at a flat rate but exempts the disposal of a principal place of residence and certain shares. There is no inheritance tax, which makes the estate planning position simpler than in most jurisdictions, though stamp duty and TLTB consent still bite on land transfers.