Updates
What changed in the official data for Fiji, the day it changed
Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.
- Latest change
- Source review
- Every day
- Sources we follow
- Fiji Revenue and Customs Service, Ministry of Finance, Strategic Planning, National Development and Statistics
How it stays current
An agency publishes
A regulation, an index or an exchange rate comes out in the official source.
Checked before use
Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.
The calculators update
The calculators switch to the new figure, and the change is logged here with its source.
Change log
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We checked 16 figures against the official source
The values in force were confirmed with Fiji Revenue and Customs Service and Ministry of Finance, Strategic Planning, National Development and Statistics.
See the 16 figures
- Capital gains tax rate10%In force from 1 January 2026 · Fiji Revenue and Customs Service
- Contract amount above which the payer withholds$1,000In force from 1 January 2026 · Fiji Revenue and Customs Service
- Corporate income tax rate (standard)25%In force from 1 January 2024 · Fiji Revenue and Customs Service
- FNPF employee contribution rate8%In force from 1 January 2026 · Ministry of Finance, Strategic Planning, National Development and Statistics
- Fringe benefits tax rate20%In force from 1 January 2026 · Fiji Revenue and Customs Service
- Late lodgment penalty on outstanding PAYE20%In force from 1 January 2026 · Fiji Revenue and Customs Service
- Late payment penalty on unpaid PAYE and FBT25%In force from 1 January 2026 · Fiji Revenue and Customs Service
- Non-resident income tax bands (annual chargeable income)table with 8 bracketsIn force from 1 January 2024 · Fiji Revenue and Customs Service
- PAYE rate on secondary employment (tax code S)20%In force from 1 January 2026 · Fiji Revenue and Customs Service
- PAYE rate when no tax code declaration is given20%In force from 1 January 2026 · Fiji Revenue and Customs Service
- Resident income tax bands (annual chargeable income)table with 10 bracketsIn force from 1 January 2024 · Fiji Revenue and Customs Service
- Tax-exempt part of a redundancy payment$15,000In force from 1 January 2026 · Fiji Revenue and Customs Service
- VAT registration threshold (annual turnover)$100,000In force from 1 January 2026 · Fiji Revenue and Customs Service
- VAT standard rate12.5%In force from 1 August 2025 · Fiji Revenue and Customs Service
- Withholding on contract payments (provisional tax)5%In force from 1 January 2026 · Fiji Revenue and Customs Service
- Withholding tax rates4 valuesIn force from 1 January 2026 · Fiji Revenue and Customs Service
- New figure
FNPF mandatory employer contribution rate8%
Used byFNPF contribution calculator Fiji 2026Employer cost calculator Fiji 2026
- New figure
Tax deduction on employer FNPF paid above the mandatory rate150%
Used byFNPF contribution calculator Fiji 2026Employer cost calculator Fiji 2026
- New figure
Highest employer FNPF rate that earns the 150% deduction on the excess10%
- Rule
FNPF employer contribution cut to 8% for twelve months
The 2026-2027 Budget lowers the mandatory FNPF employer contribution from 10% to 8% from 1 August 2026 to 31 July 2027. The employee rate stays at 8%. Employers who pay more than 8%, up to 10%, can deduct 150% of the excess. Our FNPF and employer cost calculators already use the new rate.
Used byFNPF contribution calculator Fiji 2026Employer cost calculator Fiji 2026Net pay calculator Fiji 2026
- Rule
VAT rate is 12.5% from 1 August 2025
FRCS lists the VAT rate at 12.5% from 1 August 2025, down from 15%. Zero rated supplies stay at 0%. Our VAT calculator uses 12.5%.
Used byVAT calculator Fiji 2026
- Rule
National minimum wage reaches FJ$5.00 an hour from 1 April 2025
The 2024-2025 Budget set the national minimum wage at FJ$4.50 an hour from 1 August 2024 and FJ$5.00 an hour from 1 April 2025. The ten sectoral wages rose by 50 cents at each step. Our minimum wage calculator uses the FJ$5.00 rate.