FijiFijiStandard company income-tax rate is 25% from tax year 2023 onward. South Pacific Stock Exchange-listed companies may qualify for a 15% rate for the first seven years after listing. A 25% concessionary rate may apply to regional or global headquarters.
Corporate Tax
25%
Income Tax
0% - 39%
VAT Rate
12.5%
Capital Gains Tax
10%
Effective Rate
25%
Income Tax Brackets
- 0 - 30,0000%
- 30,000 - 50,00018%
- 50,000 - 270,00020%
- 270,000 - 300,00033%
- 300,000 - 350,00034%
- 350,000 - 400,00035%
- 400,000 - 450,00036%
- 450,000 - 500,00037%
- 500,000 - 1,000,00038%
- 1,000,000 - ∞39%
Capital Gains
10%
10% capital gains tax, with exemptions for some equity crowdfunding and listed shares.