Fiji corporate tax rate
Standard corporate income tax rate on the chargeable income of resident and non-resident companies under the Income Tax Act 2015, administered by the Fiji Revenue and Customs Service. Fiji companies are taxed on a tax-year basis; rates are changed by Income Tax (Budget Amendment) Acts enacted with the annual National Budget.
| Current value | 25 percent |
|---|---|
| In force from | 2024-01-01 |
| Official source | FRCS 'Tax Rates and Codes' — Corporate Tax table, tax year 2024 onwards: 25% (SPSE-listed companies concessionary, shown as '25% or 15% up to 7 years'); statutory basis Income Tax Act 2015 |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Flat 25% on chargeable income; the same headline rate applies to resident and non-resident companies (Fiji does not run a separate branch-profits rate on top of it). Companies listed on the South Pacific Stock Exchange access a reduced rate under the FRCS table (shown as 15% for up to 7 years subject to conditions) and a range of investment/incentive regimes (tax-free regions, hotel investment, ICT/BPO) grant temporary holidays or lower rates — this series carries the STANDARD rate only. The rate is up from the long-standing 20% that applied through the 2022 tax year; the FRCS rate table dates the 25% rate from tax year 2024, and the increase was legislated in the intervening budget cycle — treat the exact first tax year (2023 vs 2024) as carrying residual ambiguity, the CURRENT LEVEL of 25% is not in doubt. NO CHANGE IN THE 2026-2027 BUDGET: the June 2026 National Budget was explicitly a no-new-taxes budget and left corporate tax, personal income tax and VAT rates unchanged, so nothing took effect on 1 August 2026. ACCESS HAZARD: frcs.org.fj/tax-rates-and-codes/ is the authoritative consolidated table for income tax but its VAT column is STALE (still shows the pre-August-2025 15%) — trust it for corporate/personal income tax, not for VAT. The finance.gov.fj budget supplement PDFs and the FRCS budget-summary PDFs return machine-unreadable compressed text to a plain fetcher and cannot be parsed by an automated watcher.
Earlier values
| From | Value | Source |
|---|---|---|
| 2013-01-01 | 20 | FRCS 'Tax Rates and Codes' — corporate rate of 20% applying |
Get it programmatically
curl https://ausref.dev/v1/fj/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/fj/corporate-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/fj/corporate-taxOther Fiji series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates