Fiji
Melanesia · FJ · 5 treaties
What are the main tax rates in Fiji?
Fiji has a top personal income tax rate of 39%, a corporate tax rate of 25%, and a standard VAT of 15%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 15% |
| Withholding — interest | 10% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 39% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How does Fiji's tax system work?
- Fiji operates a worldwide tax system. You become a tax resident after 183 days.
- Are there specific visas for remote workers or investors in Fiji?
- Fiji offers a nomad visa and a golden visa program requiring a minimum investment of $45,000 USD.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- resides in Fiji
- domiciled in Fiji unless a permanent place of abode outside Fiji
- present in Fiji for 183+ days in any 12-month period
- Fiji Government employee posted abroad
Leaving Fiji is not purely day-count based because a Fiji domicile can still make a person resident unless they have a permanent place of abode outside Fiji. But there is no citizenship-based tax and the 183-day test is mechanical, so residency can usually be ended by leaving and breaking the domicile/residence facts.
Source: Fiji Revenue and Customs Service (FRCS)
Tax treaty network (5)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Australia | — | — | — |
| United Kingdom | — | — | — |
| New Zealand | — | — | — |
| Malaysia | — | — | — |
| Singapore | — | — | — |