Viti — PAYE, FNPF, VAT, Corporate Tax, FRCS 2025-26
💰 PAYE - Pay As You Earn (Income Tax)
Fiji uses a 4-bracket progressive system with a generous FJD$30,000 tax-free threshold. Plus FNPF retirement contributions. Fiji uses a territorial tax system. FY 2025-26 (Apr 1 – Mar 31).
FJD$
📌 PAYE 2025-26:4 Brackets (Resident): 0% (≤FJD$30,000) → 18% → 20% → 30% (≥FJD$100,001). Tax-free threshold: FJD$30,000/year (raised from FJD$16,000 in 2022). Expat workers: Lower threshold of FJD$16,000 may apply. Territorial system: Only Fiji-source income taxed for most taxpayers. No capital gains tax.Tax year: April 1 to March 31. FRCS (Fiji Revenue and Customs Service): Administers all taxes. Minimum wage: FJD$5.49/hour (from Jan 2024). Special Consumption Tax: 10% on tourism services (hotels, tours). Digital Service Tax: 10% on overseas digital platforms (Netflix, Spotify, etc.).
📊 Fiji Tax Rates Overview 2025-26
Tax Type
Rate
Details
Income Tax (Nil)
0%
FJD$0 – FJD$30,000 (tax-free)
Income Tax (Low)
18%
FJD$30,001 – FJD$50,000
Income Tax (Mid)
20%
FJD$50,001 – FJD$100,000
Income Tax (Top)
30%
Above FJD$100,000
FNPF Employee
6%
Retirement savings
FNPF Employer
8%
Compulsory contribution
VAT (Standard)
12.5%
From Aug 2025 (was 15%)
Corporate Tax (SME)
20%
Profit ≤ FJD$250,000
Corporate Tax (Large)
25%
Profit > FJD$250,000
Special Consumption Tax
10%
Tourism services
Digital Service Tax
10%
Overseas digital platforms
Capital Gains Tax
None
No CGT in Fiji
Withholding Tax
10-15%
Interest, dividends, royalties
📌 Tax System Overview:
Fiji uses a territorial tax system — only Fiji-source income is generally taxed. The tax system is administered by FRCS (Fiji Revenue and Customs Service). Key features: No capital gains tax; No stamp duty on most transactions; VAT reduced to 12.5% from Aug 2025 (was 15%). Fiji is a popular Pacific Island business hub with double taxation agreements with Australia, New Zealand, PNG, and others. Priority industries: Manufacturing can qualify for 25% corporate rate. Export-oriented businesses: 5-10 year tax holidays available. Tourism: 10% special consumption tax on hospitality. VAT monitoring: From Jan 2026, businesses with turnover >FJD$50,000 must join VAT monitoring system.
🏦 FNPF Calculator (Fiji National Provident Fund)
FNPF: Fiji's mandatory retirement savings scheme. Employee: 6%. Employer: 8%. Combined: 14%. No ceiling — applies to all earnings. Withdrawable at age 55 or for housing/medical.
FJD$
📌 FNPF 2025-26:Employee (6%): Deducted from gross salary. No ceiling — applies to all earnings. Employer (8%): Compulsory employer contribution. Must be paid by the 15th of the following month. Self-employed: Voluntary contributions at own discretion. Total: 14% of wages. Withdrawal age: 55 years (preservation age). Early withdrawal: Allowed for housing purchase, medical emergencies, or education. Interest rate: FNPF declares annual interest (historically 4-6% p.a.). Death benefit: Balance paid to nominated beneficiaries. Portability: FNPF balance stays with member when changing employers. Foreign workers: May apply for withdrawal upon permanent departure from Fiji (subject to conditions).
🧾 VAT Calculator (Value Added Tax)
Fiji VAT: 12.5% (from Aug 2025, reduced from 15%). Registration threshold: FJD$300,000/year. Zero-rated: basic food, medical, education. Plus 10% SCT on tourism services.
FJD$
📌 VAT 2025-26:12.5% (Standard): Most goods & services (reduced from 15% on Aug 1, 2025). Zero-rated: Basic food (flour, rice, cooking oil), medical services, education, exports. Exempt: Financial services, residential rent, e-wallet services. Registration threshold: FJD$300,000/year (mandatory). VAT monitoring: From Jan 2026, businesses >FJD$50,000 turnover must join monitoring system. Special Consumption Tax (SCT): 10% on tourism services (hotels, tours, restaurants). Input tax credits: Registered businesses can claim VAT on purchases. Filing: Monthly returns due by the 21st of the following month.
🏢 Corporate Income Tax
Corporate tax: 20% (SME, profit ≤ FJD$250K) or 25% (large business). Manufacturing: 25%. No capital gains tax. Tax holidays for priority industries.
FJD$
🏠 SCT + Withholding Tax + Import Duty
Special Consumption Tax: 10% (tourism). Withholding tax: 10-15%. Import duties: 0-25%. Digital Service Tax: 10%.
FJD$
📌 Corporate & Other Tax Notes:Corporate Tax (20%/25%): Tiered system — SMEs (profit ≤ FJD$250K) at 20%; larger businesses at 25%. No capital gains tax.Tax holidays: Export-oriented businesses: 5-10 year exemption. Tourism investment: accelerated depreciation. Manufacturing: Priority industry certification allows 25% rate. Loss carry-forward: Up to 5 years. SCT (10%): Tourism services (hotels, tours, restaurants). Withholding tax: 10-15% on interest, dividends, royalties to non-residents. Import duties: 0-25% by product. CARICOM-style tariff for Pacific Island goods. Digital Service Tax (10%): On overseas digital platforms serving Fiji users. FRCS: Fiji Revenue and Customs Service. DTA treaties: Australia, New Zealand, PNG, and others.