Fiji Withholding tax rates
Fiji Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
Fiji's Non-resident Withholding Tax (NRWT) under section 10 of the Income Tax Act 2015 on Fiji-source interest, royalties, insurance premiums, management fees, natural resource amounts and fees for professional or other independent services paid to non-residents, each at its domestic statutory rate before any double-tax agreement relief - plus the abolition of all dividend taxation from 1 August 2017. Administered by the Fiji Revenue and Customs Service (FRCS).
Compare withholding tax rates across all 8 Australasian countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2017-08-01 |
| Official source | Income Tax Act 2015 (Act No 32 of 2015), s 10(1): 'a tax to be known as "Non-resident Withholding Tax" is imposed at the rate prescribed by Regulations made under this Act on a non-resident person who has derived a dividend, interest, royalty, insurance premium, management fee, natural resource amount or fee for the provision of professional or other independent services from sources in Fiji'; s 113: the payer 'must withhold tax from the gross amount paid at the Non-resident Withholding Tax rate prescribed' |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The imposing provisions (ITA 2015 ss 10 and 113) are quoted from the Act itself (primary), but the RATES live in the Income Tax (Rates of Tax and Levies) Regulations 2016, which laws.gov.fj serves only through a JavaScript viewer we could not retrieve, and FRCS's own withholding-tax page has been removed in a site restructure. The per-head rates below are taken from the KPMG Fiji Tax Profile (2018) and Munro Leys (Fiji's leading law firm), which agree with each other and with FRCS pages captured before the restructure. Re-verify against the Regulations when laws.gov.fj or FRCS republishes them. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Fiji levies NRWT at different rates per payment type - and dividends bear NO tax at all since 1 August 2017. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Fiji's double-tax agreements commonly reduce interest to 10% and royalties to 10-15%, and every Fiji treaty exempts dividends (now moot domestically). We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. The series effective_from is 1 August 2017, the date the last rate change took effect (removal of the 9% non-resident dividend WHT). NRWT does not apply where the holding, debt-claim, property or services are effectively connected with the non-resident's permanent establishment in Fiji (s 10(3)); such amounts are taxed by assessment instead. A separate 15% NRWT applies to non-resident sub-contractors in mining/petroleum operations (ITA 2015 s 91(4)).
Get it programmatically
curl https://ausref.dev/v1/fj/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/fj/withholding-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/fj/withholding-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) · Corporate income tax rate · 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