Fiji Corporate income tax rate
Fiji Corporate income tax rate is 25 percent, in force since 1 Jan 2024. It was 20 percent before that. Last checked against the official source on 23 Jul 2026.
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.
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| 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
# $0.005 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: RBF Overnight Policy Rate (OPR) · VAT standard rate · VAT registration threshold · National minimum wage (hourly) · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Statutory interest on judgment debts · Personal income tax brackets (resident) · Statutory social-insurance contributions
The same figure elsewhere: New Zealand · Papua New Guinea · Samoa · Solomon Islands · Tonga · all 8