Asia-Pacific · Tax guide
Fiji
Fiji taxes company profits at 20% and charges VAT at 12.5%. Taxes are administered by the Fiji Revenue and Customs Service (FRCS).
At a glance
- Corporate income tax
- 20%
- VAT
- 12.5%
- VAT registration
- FJ$100,000
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Annual turnover
Before treaty relief
Corporate income tax
Companies pay 20%. Provisional tax is paid in instalments, and the annual return is due within three months of the year-end, with extensions for agents.
VAT
VAT is 12.5%. Registration is required once annual turnover exceeds FJ$100,000. Returns are filed monthly or every two months, and larger businesses must use electronic fiscal devices.
Payments abroad
Payments to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- MonthlyVAT return
- Within three months of the year-endAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate20%Under professional review
- VAT rate12.5%Under professional review
- Annual turnover above which VAT registration is requiredFJ$100,000Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Fiji based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Fiji (a Fijian tax agent) before making compliance decisions.