Fiji income tax rates
Statutory personal income tax rate schedule for RESIDENT individuals on annual chargeable income in Fijian dollars, under the Income Tax Act 2015 as administered by the Fiji Revenue and Customs Service. Separate Social Responsibility Tax (SRT) applies above $270,000 on top of these rates.
| Current value | 3 entries — see the API for the full schedule |
|---|---|
| In force from | 2022-01-01 |
| Official source | FRCS 'Tax Rates and Codes' — Resident Individual Income Tax table (schedule in force from tax year 2022 onwards): $0-$30,000 nil; $30,001-$50,000 18% of the excess over $30,000; $50,001 and above $3,600 plus 20% of the excess over $50,000; 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
A very flat, high-threshold schedule: the first $30,000 of annual chargeable income is entirely tax-free (a large exemption relative to Fijian incomes — the national minimum wage of $5.00/hour is roughly $10,400/year at 40 hours, well inside the nil band, so a minimum-wage worker pays no income tax), then 18%, then a 20% top marginal rate reached at just $50,000. Cumulative form as published by FRCS: nil to $30,000; 18% of excess over $30,000 to $50,000; $3,600 + 20% of excess over $50,000. SOCIAL RESPONSIBILITY TAX (SRT) — NOT MODELLED IN THE BANDS ABOVE, but it is what makes Fiji's effective top rate far above 20%. SRT is a separate charge on chargeable income over $270,000, per the FRCS table graduating from 18% of the excess over $270,000 at the bottom band up to 24% of the excess over $1,000,000 at the top — so a taxpayer above $1m faces roughly 20% income tax plus 24% SRT at the margin. An Environment and Climate Adaptation Levy (ECAL) also applied to high incomes in earlier years. Any consumer of this series that quotes '20% top rate' for a high earner without SRT will materially understate the liability. NON-RESIDENTS are taxed on a different schedule (no nil band) and are not covered here. NO INDEXATION: unlike many countries, Fiji does NOT re-index these thresholds annually — this schedule has stood unchanged since tax year 2022, so a watcher polling for a yearly bracket update will find nothing most years; the trigger is an Income Tax (Budget Amendment) Act, effective 1 August. CONFIRMED UNCHANGED FOR 2026-2027: the June 2026 National Budget introduced no new taxes and left personal income tax rates and thresholds untouched. ACCESS HAZARD: the FRCS rate table is reliable for income tax but its VAT column is stale; official budget PDFs on finance.gov.fj and frcs.org.fj are not machine-readable to a plain fetcher.
Get it programmatically
curl https://ausref.dev/v1/fj/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/fj/income-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/fj/income-taxOther Fiji series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate