🇫🇯 Fiji Statutory Tax Guide
Fiji Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Fiji Revenue and Customs Service (FRCS).
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📜 Statutory Authority & Legal Framework
In Fiji, personal income taxation is administered by the Fiji Revenue and Customs Service (FRCS) under the authority of Income Tax Act 2015.
Fiji progressive income tax starting from 0% on first $30,000 up to 20% with 8% FNPF pension fund deduction.
📊 2026 Progressive Marginal Tax Brackets
ISO: FJD| Income Bracket ($) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First $30,000 (0%) | 0.0% | Tax-Free Allowance |
| $30,001 – $50,000 (18%) | 18.0% | Tier 2 |
| Over $50,000 (20%) | 20.0% | Tier 3 |
🛡️ Mandatory Social Security & Pension Contributions
FNPF Pension
Employee Share: 8.0%
Employer Share: 8.0%
Frequently Asked Questions: Fiji Taxation
What are the income tax brackets in Fiji? ↓
Fiji operates a progressive tax system administered by Fiji Revenue and Customs Service (FRCS) under Income Tax Act 2015.
What social security or pension contributions apply in Fiji? ↓
Mandatory contributions include: FNPF Pension (8.0%).