About Fiji's Tax System
Fiji, located in Oceania, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.
With a corporate tax rate of 25% and a top personal income tax rate of 20%,Fiji offers a moderate tax environmentin our World Tax Index with an overall score of 55/100.
Tax Information
25%
Standard corporate tax rate is 25%. Corporate Incentives: Reduced rates apply to qualifying companies listed on the South Pacific Stock Exchange (15%).
20%
WorldwideTop marginal rate is 20%. Personal Income Tax (Residents): 18% tax on income exceeding FJD 30,000. Personal Income Tax (Non-Residents): 20% on all chargeable income. Tax Deductions: Extended 300% deduction for wages paid to apprentices/part-time workers and 400% for employees with disabilities until 31 December 2026. Withholding Tax: 10% Resident Interest Withholding Tax applies, though exemptions exist for those with income FJD 30,000. Capital Expenditure Deduction: 25% deduction allowed for new capital expenditure over $100,000 for specific tourist activities.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Citizenship Pathways
Fiji offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A child born outside Fiji is a citizen by descent (registration) if, at the time of birth, either parent was a citizen of Fiji.
Fiji's policy on birthright citizenship.
Rule
Jus Soli (Right of Soil)
Conditions
Any child born in Fiji on or after April 10, 2009, is automatically a citizen. (Rules differed between 1990-1997, when it required a parent to be a citizen).
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