Fiji tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Fiji tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
What the calculator needs for Fiji
CGT needs a single-disposal gain and asset/exemption classification. The funding-channel exemption applies from 1 August 2026. Employee FNPF stays 8%; temporary mandatory employer 8% ends 31 July 2027.
Not computed means unavailable, not zero tax: the engine cannot state that rate yet.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Fiji | 47% | 0%* | 0%† | 10%† | 39%† | 10% |
* Provisional — not yet verified by the Sovereign engine. capital gains: from Fiji Revenue and Customs Service, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Fiji profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Fiji?
The top rate on a salary is 47%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 39% above FJD 1,000,000.
How are capital gains taxed in Fiji?
Provisionally 0%: the top rate on a long-term capital gain from a Fiji Revenue and Customs Service summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. gains on shares listed on the South Pacific Stock Exchange exempt; CGT 10% otherwise. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Fiji?
The top rate is 0% on dividends and 10% on interest. Rental income is taxed at up to 39%.
How is crypto taxed in Fiji?
Fiji taxes a gain on crypto assets as a capital gain, at up to 10%.
Does Fiji tax foreign income?
Yes. Fiji taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Fiji have a wealth tax?
No. Fiji has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Fiji have an exit tax for individuals?
No. In our model Fiji does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Fiji?
The Fiji day test (183 days in any 12 months, or residence, domicile or government posting): 183 days in any 12-month period; part days count. A permanent place of abode, government work, temporary-resident status and tax treaties need facts beyond dates. A day-test result alone does not decide taxable foreign income.
Residence decides whether Fiji taxes you on these rates. See the Fiji day-count test and count your own days.
Sources
The Fiji profile cites 6 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Tax Rates · official, retrieved 2026-11-03
- Income Tax Act 2015, revised to 1 August 2025 · official, retrieved 2026-11-03
- Press Release 15/2025: VASP prohibition · official, retrieved 2026-11-03
- Employers: compulsory contributions · official, retrieved 2026-11-03
- 2026–2027 Summary of Revenue Policies · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Fiji individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Fiji with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Fiji side by side with other countries, see every country or try the live demo.
Other countries in Oceania: New Zealand, Papua New Guinea, Vanuatu, Samoa, Australia.