---
name: fj-tax-overview
description: "Source-cited draft: tax overview for Fiji (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/fj-tax-overview"
  jurisdiction: "FJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Fiji Tax Overview

## Fiji tax system at a glance

- **National tax authority** — Fiji Revenue and Customs Service (FRCS)  _([Fiji Revenue and Customs Service Act 1998](https://frcs.org.fj/))_
- **Currency** — Fijian dollar (FJD / FJ$)  _(Reserve Bank of Fiji Act)_
- **Tax year** — Calendar year, 1 January to 31 December  _(Income Tax Act 2015)_
- **Basis of taxation for residents** — Residents are taxed on worldwide income; non-residents on Fiji-source income only  _([Income Tax Act 2015](https://frcs.org.fj/our-services/taxation/individuals/personal-income-tax/))_
- **Headline personal income tax-free threshold** — FJ$30,000 of annual chargeable income is taxed at 0% FJD  _([Income Tax Act 2015](https://frcs.org.fj/our-services/taxation/individuals/personal-income-tax/))_
- **Headline top personal income tax rate (resident)** — 20% on chargeable income above FJ$50,000 %  _([Income Tax Act 2015](https://frcs.org.fj/our-services/taxation/individuals/personal-income-tax/))_
- **Standard corporate income tax rate** — 25%  _(Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))_
- **Does Fiji have a VAT/GST** — Yes — VAT applies; standard rate reduced to 12.5% effective 1 August 2025 %  _([Value Added Tax Act 1991](https://sovos.com/regulatory-updates/vat/beginning-august-1-2025-the-republic-of-fiji-has-announced-that-it-is-reducing-the-standard-vat-rate-to-12-5/))_
- **Annual income tax return filing deadline** — 31 March following the tax year (for taxpayers required to lodge) (approx — confirm; extensions and tax-agent lodgement programmes may apply)  _(Tax Administration Act 2009)_
- **Other notable levies** — Environment and Climate Adaptation Levy (ECAL) on prescribed services and Social Responsibility Tax (SRT) on high incomes  _(Environment and Climate Adaptation Levy Act 2015)_

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---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `fj-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fj-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.