Fiji public holidays 2026, VAT rate and tax data
Fiji: VAT rate 12.5% since 1 Aug 2025; 11 public holidays in 2026 (next: Diwali, 9 Nov 2026); corporate tax rate 25%; minimum wage 5 FJD per hour; policy interest rate 0.25%; inflation rate (CPI) 6.8%.
11 series, each cited to the official source it was verified against; most recently verified 8 Oct 2026. Currency FJD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "FJ", "series": "vat", "value": 12.5, "unit": "percent", "effective_from": "2025-08-01", "last_confirmed": "2026-09-11", "source": { "name": "Value Added Tax (Budget Amendment) Act 2025 (Act No. 10 of 2025, gaze…", "url": "https://frcs.org.fj/public-notice/value-added-tax-vat-calculation-notice/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"fj","amount":1000}.
Fiji public holidays 2026
11 days in 2026; next: Diwali on 9 Nov 2026. Official source: Gazette Notice No. 70 · last verified 23 Jul 2026
Fixed by law 5 Confirmed 5 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Gazette Notice No. 70 |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Gazette Notice No. 70 |
| 4 Apr 2026 Sat | Easter Saturday | Fixed by law | Gazette Notice No. 70 |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Gazette Notice No. 70 |
| 15 May 2026 Fri | Girmit Day | Confirmed | Gazette Notice No. 70 |
| 29 May 2026 Fri | Ratu Sir Lala Sukuna Day | Confirmed | Gazette Notice No. 70 |
| 24 Aug 2026 Mon | Prophet Mohammed's Birthday | Confirmed | Gazette Notice No. 70 |
| 10 Oct 2026 Sat | Fiji Day | Confirmed | Gazette Notice No. 70 |
| 9 Nov 2026 Mon | Diwali | Confirmed | Gazette Notice No. 70 |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Gazette Notice No. 70 |
| 28 Dec 2026 Mon | Boxing Day observed — 26 December 2026 falls on a Saturday |
Substitute | Gazette Notice No. 70 |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Fiji value
Rate schedules and breakdowns
Withholding tax rates
0–15% across 5 withholding taxes — no single rate · in force from 2017-08-01 · Official source: Income Tax Act 2015 (Act No 32 of 2015), s 10(1): 'a tax to be known as… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends - all dividend taxation removed | 0 | dividends paid or credited by Fiji companies to non-residents (and residents) | 2017-08-01 | Munro Leys, Doing Business in Fiji -… |
| Served as 0 because the head of charge still exists in s 10(1) ITA 2015 but the prescribed rate was removed - dividend income is exempt. Profits from pre-2016 years were handled under a 1% transitional tax. | |||||
| interest | NRWT on interest | 10 | Fiji-source interest paid or credited to non-residents | — | KPMG Fiji Tax Profile 2018: 'Interest… |
| A separate 10% resident interest withholding tax regime exists for residents; do not conflate the two. | |||||
| royalties | NRWT on royalties | 15 | Fiji-source royalties paid to non-residents | — | KPMG Fiji Tax Profile 2018: 'Royalty… |
| know-how-management-professional-services | NRWT on know-how, management fees and professional/independent services | 15 | know-how payments, management fees and fees for the provision of professional or other independent services paid to non-residents | — | KPMG Fiji Tax Profile 2018… |
| FRCS operates a refund mechanism for NRWT on professional service fees where a DTA's business-profits article applies (FRCS SIG 2021-29). | |||||
| insurance-premiums | NRWT on insurance premiums | 3 | insurance premiums paid to non-residents | 2016-01-01 | KPMG Fiji Tax Profile 2018: 'Insurance… |
Personal income tax brackets (resident)
0–20% across 3 bands · in force from 2022-01-01 · Official source: FRCS 'Tax Rates and Codes' · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 30000 | 0 |
| 30000 | 50000 | 18 |
| 50000 | — | 20 |
Statutory social-insurance contributions
1–16% across 2 contribution branches · in force from 2026-08-01 · Official source: Fiji National Provident Fund · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| fnpf | Fiji National Provident Fund (FNPF) mandatory contribution | 16 | 8 | 8 | percent | The employee's gross wages or salary. There is NO earnings ceiling — the contribution runs on the whole of pay however high. Both shares are credited to the individual member's own FNPF account (General Account and Preserved Account), not to a pooled insurance fund. | FJD |
| THIS IS A PROVIDENT FUND, NOT SOCIAL INSURANCE. Every dollar contributed is credited to the individual member's own account and is ultimately withdrawn by that member (or their nominee). There is no pooling of risk, no cross-subsidy and no qualifying-contribution test for a… | |||||||
| national_training_levy | National training levy (Fiji National University / National Training and Productivity Centre levy) | 1 | 0 | 1 | percent | 1% of the employer's TOTAL GROSS EMOLUMENTS for the year. "Emoluments" is not defined in the legislation; the administering body applies the common-law meaning and states it "includes Wages & Salaries, Directors Fees, Casual Wages, Expatriates/Consultant Fees and Other Cash benefits". No ceiling. | FJD |
| EMPLOYER-ONLY; never deducted from the employee. Paid to the University, not to FNPF, in two half-yearly instalments — the January-June period is due by 30 September and the July-December period by 31 March of the following year. Registration is keyed to the employer's FNPF… | |||||||
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Compare each figure with the other Australasian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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