Fiji VAT standard rate
Fiji VAT standard rate is 12.5 percent, in force since 1 Aug 2025. It was 15 percent before that. Last checked against the official source on 11 Sep 2026.
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 | 2026-09-11 |
| 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 |
|---|---|---|
| 2023-08-01 | 15 | Value Added Tax (Budget Amendment) Act 2023 — 2023-2024… |
| 2016-01-01 | 9 | Value Added Tax (Budget Amendment) Act 2015 — 2016 National… |
| 2011-01-01 | 15 | Value Added Tax Act 1991 as amended — standard rate 15%… |
Get it programmatically
curl https://ausref.dev/v1/fj/vat
# $0.005 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: RBF Overnight Policy Rate (OPR) · VAT registration threshold · National minimum wage (hourly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · 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