Fiji VAT rate
Standard rate of Value Added Tax under the Value Added Tax Act 1991, administered by the Fiji Revenue and Customs Service (FRCS). The rate is a budget instrument: it is changed by a Value Added Tax (Budget Amendment) Act enacted with the annual National Budget (delivered end-June, tax changes effective 1 August).
| Current value | 12.5 percent |
|---|---|
| In force from | 2025-08-01 |
| Official source | Value Added Tax (Budget Amendment) Act 2025 (Act No. 10 of 2025, gazetted 21 July 2025), reducing the standard VAT rate and the rate on imported goods from 15% to 12.5% with effect from 1 August 2025 — as implemented and published by FRCS in the 'Value Added Tax (VAT) Calculation Notice' and the FRCS VAT Guide |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
DIRECTION CORRECTION — the last move was a CUT, not a rise. FRCS states verbatim: 'The VAT rate is being reduced from 15% to 12.50% effective from 1st August 2025.' The FRCS VAT Guide states: 'Effective from 01/08/2025, 12.5% VAT rate is charged on goods and services except for those items that fall under exempted and zero-rated VAT.' FULL SEQUENCE (see history): 15% up to 31 Dec 2015 → 9% from 1 Jan 2016 (2016 Budget cut, paired with a base-broadening removal of most zero-ratings) → 15% from 1 Aug 2023 (2023-24 Budget, Government of the day restoring the pre-2016 rate for fiscal consolidation) → 12.5% from 1 Aug 2025 (2025-26 Budget cost-of-living measure). Between 1 April 2022 and 31 July 2023 a DUAL structure ran: 9% general with a prescribed list of items at 15% — which is why some references show '0%, 9%, 15%' for that period and why a scraper can pick up a stale 15% or 9% figure. DO NOT SERVE 9% OR 15%: 9% has been dead since 31 July 2023 and 15% since 31 July 2025. CONFIRMED STILL CURRENT: the 2026-2027 National Budget (delivered June 2026) explicitly MAINTAINED VAT at 12.5% and kept zero-rating on 22 essential items — no change took effect on 1 August 2026. Zero-rated supplies sit in the Second Schedule and exempt supplies in Schedule 1 of the VAT Act; registration threshold is $100,000 annual gross turnover. FRCS also introduced a new VAT tax label 'G' for the 12.5% rate from 1 August 2025 (https://frcs.org.fj/public-notice/implementation-of-new-vat-tax-label-g-effective-1-august-2025/). ACCESS HAZARD: the FRCS consolidated rate table at https://frcs.org.fj/tax-rates-and-codes/ is STALE — its VAT column still shows '0%, 15%' as at 1 August 2024 and has not been updated for the 12.5% cut. Do not point a watcher at that page for VAT; use the public-notice / VAT Guide pages above. The frcs.org.fj budget-summary PDFs return machine-unreadable (binary/compressed) text to a plain fetcher.
Earlier values
| From | Value | Source |
|---|---|---|
| 2011-01-01 | 15 | Value Added Tax Act 1991 as amended — standard rate 15% from |
| 2016-01-01 | 9 | Value Added Tax (Budget Amendment) Act 2015 — 2016 National |
| 2023-08-01 | 15 | Value Added Tax (Budget Amendment) Act 2023 — 2023-2024 Nati |
Get it programmatically
curl https://ausref.dev/v1/fj/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/fj/vat/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/fj/vatOther Fiji series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates