Withholding tax calculator Fiji 2026
Fiji withholds tax at source on some payments. Interest paid to a resident carries 10%. Royalties, management fees and professional fees paid to a non-resident carry 15%.
Choose the type of payment and enter the gross amount to see the tax withheld and the amount paid out.
How it's calculated
- The payer, not the recipient, withholds the tax and sends it to FRCS. The calculator multiplies the gross payment by the rate for its type.
- Interest paid to a resident is subject to the Resident Interest Withholding Tax at 10%.
- Payments to a non-resident follow the non-resident withholding rates: 15% for a royalty, management fee, natural resource amount or fee for professional or other independent services, 10% for interest and 3% for an insurance premium.
- A tax treaty may lower these rates for a particular country. This calculator does not apply treaty relief.
An example
A Fiji company pays FJ$10,000 as a royalty to a company based overseas. It withholds 15%, which is FJ$1,500, and pays out FJ$8,500. For FJ$2,000 of interest to a resident, the withholding is 10%, which is FJ$200.
Frequently asked questions
What is the withholding rate on interest in Fiji?
The FRCS tax rates page lists 10% for resident interest and 10% for interest paid to a non-resident, in 2026.
What is withheld on payments to a non-resident for services?
FRCS lists 15% for royalties, management fees, natural resource amounts and fees for professional or independent services.
How much is withheld on an insurance premium paid abroad?
FRCS lists 3% on insurance premiums paid to a non-resident.
Key terms
- Withholding tax
- Tax the payer deducts from a payment and sends to the tax office.
- Non-resident
- A person or company that is not tax resident in Fiji.
- Royalty
- A payment for the use of intellectual property such as a licence or brand.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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