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Fiji

One of the few Pacific states with a UK double tax treaty in force; rates are moderate, but the figures here await confirmation with the Fiji Revenue and Customs Service.

Income tax, top rate

Unverified

20% (unconfirmed)

Best reading of the resident top rate after the 2023-24 reforms; not confirmed with the Fiji Revenue and Customs Service.

Source: Fiji Revenue and Customs Service (rates not read; best readings) · checked 2026-09-29

Capital gains

Unverified

10% (unconfirmed)

Capital gains tax reported at 10%; unconfirmed.

Source: Fiji Revenue and Customs Service (rates not read; best readings) · checked 2026-09-29

Corporate

Unverified

25% (unconfirmed)

Reported standard rate; lower rates for listed companies. Unconfirmed.

Source: Fiji Revenue and Customs Service (rates not read; best readings) · checked 2026-09-29

VAT

Unverified

12.5% (unconfirmed)

Reported cut from 15% to 12.5% in the 2025-26 Budget; unconfirmed.

Source: Fiji Revenue and Customs Service (rates not read; best readings) · checked 2026-09-29

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  1. s1Fiji Revenue and Customs Service (rates not read; best readings)primary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29