Fiji
Sources and data for Fiji
Every value the calculators use, with its effective dates and a link to the official source.
Resident income tax bands (annual chargeable income)
- Current value
Table with 10 brackets
$0 / $30,000 0% $30,000 / $50,000 18% $50,000 / $270,000 20% $270,000 / $300,000 33% $300,000 / $350,000 34% $350,000 / $400,000 35% $400,000 / $450,000 36% $450,000 / $500,000 37% $500,000 / $1,000,000 38% $1,000,000 + 39% - From
- 1 January 2024
- Checked on
- 29 October 2026
Non-resident income tax bands (annual chargeable income)
- Current value
Table with 8 brackets
$0 / $270,000 20% $270,000 / $300,000 33% $300,000 / $350,000 34% $350,000 / $400,000 35% $400,000 / $450,000 36% $450,000 / $500,000 37% $500,000 / $1,000,000 38% $1,000,000 + 39% - From
- 1 January 2024
- Checked on
- 29 October 2026
PAYE rate on secondary employment (tax code S)
- Current value
- 20%
- From
- 1 January 2026
- Checked on
- 29 October 2026
PAYE rate when no tax code declaration is given
- Current value
- 20%
- From
- 1 January 2026
- Checked on
- 29 October 2026
Late lodgment penalty on outstanding PAYE
- Current value
- 20%
- From
- 1 January 2026
- Checked on
- 29 October 2026
Late payment penalty on unpaid PAYE and FBT
- Current value
- 25%
- From
- 1 January 2026
- Checked on
- 29 October 2026
Tax-exempt part of a redundancy payment
- Current value
- $15,000
- From
- 1 January 2026
- Checked on
- 29 October 2026
VAT standard rate
- Current value
- 12.5%
- From
- 1 August 2025
- Checked on
- 29 October 2026
VAT registration threshold (annual turnover)
- Current value
- $100,000
- From
- 1 January 2026
- Checked on
- 29 October 2026
FNPF employee contribution rate
- Current value
- 8%
- From
- 1 January 2026
- Checked on
- 29 October 2026
FNPF mandatory employer contribution rate
- Current value
- 8%
- From
- 1 August 2026
- Until
- 31 July 2027
- Checked on
- 29 October 2026
Highest employer FNPF rate that earns the 150% deduction on the excess
- Current value
- 10%
- From
- 1 August 2026
- Until
- 31 July 2027
- Checked on
- 29 October 2026
Tax deduction on employer FNPF paid above the mandatory rate
- Current value
- 150%
- From
- 1 August 2026
- Until
- 31 July 2027
- Checked on
- 29 October 2026
Corporate income tax rate (standard)
- Current value
- 25%
- From
- 1 January 2024
- Checked on
- 29 October 2026
Fringe benefits tax rate
- Current value
- 20%
- From
- 1 January 2026
- Checked on
- 29 October 2026
Capital gains tax rate
- Current value
- 10%
- From
- 1 January 2026
- Checked on
- 29 October 2026
Withholding on contract payments (provisional tax)
- Current value
- 5%
- From
- 1 January 2026
- Checked on
- 29 October 2026
Contract amount above which the payer withholds
- Current value
- $1,000
- From
- 1 January 2026
- Checked on
- 29 October 2026
Withholding tax rates
- Current value
- Interest paid to a resident 10%
- Royalty, management fee or professional fee paid to a non-resident 15%
- Interest paid to a non-resident 10%
- Insurance premium paid to a non-resident 3%
- From
- 1 January 2026
- Checked on
- 29 October 2026
National minimum wage per hour
No verified figure for today
Annual leave after 12 months of work
No verified figure for today
Paid sick leave per year
No verified figure for today
Maternity leave
No verified figure for today
Overtime pay factor on a normal working day (first hours)
No verified figure for today
Redundancy pay, weeks of wages per complete year of service
No verified figure for today