Fiji - Other taxes and levies

Fiji - Other taxes and levies

Taxation of international executives

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Social security tax

Are there social security/social insurance taxes in the Fiji Islands? If so, what are the rates for employers and employees?

Employer and employee

Type of insurance Paid by employer Paid by employee Total
Fiji National Provident Fund 10% 8% 18%
Total 10% 8% 18%

In general, all individuals in Fiji (excluding expatriates) must be registered with Fiji’s compulsory social security plan, Fiji National Provident Fund (FNPF). Employee and employer contributions are set at 8 percent and 10 percent respectively of the employee’s gross employment income. Expatriate employees on an employment contract are not required to join FNPF. However, expatriate employees who wish to join FNPF must apply to FNPF within three months from start of employment and the application is made jointly by employer and employee and must be reflected in the employment contract.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in the Fiji Islands?

Estate and gift duties were abolished about 20 years ago.

Real estate tax

Are there real estate taxes in the Fiji Islands?

Only stamp duty on the transfer of property is applicable (in respect of real estate).

Sales/VAT tax

Are there sales and/or value-added taxes in the Fiji Islands?

Value-added tax at the rate of 15 percent (effective from 1 January 2011, previously 12.5 percent) applies to the supply of most goods and services. Certain services, such as the export of goods and certain services are zero rated, while certain services, such as financial services, are exempt from VAT.

Services turnover tax (previously called Hotel turnover tax) at the rate of 5 percent (effective from 1 April 2008, previously 3 percent) applies in respect of hotel accommodation and other hotel, restaurant, bar and recreational services.

Unemployment tax

Are there unemployment taxes in the Fiji Islands?

No there are no unemployment taxes in Fiji

Other taxes

Are there additional taxes in the Fiji Islands that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Land tax

Land Sales Tax has been abolished following the introduction of Capital Gains Tax.

Payroll tax

There is no payroll tax in Fiji, only income tax on the income derived by the employee who is taxed at prescribed rates.

© 2016 KPMG, a Fiji Islands partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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