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Fiji, officially known as the Republic of Fiji, is an island country in Melanesia in the South Pacific Ocean.

Fiji has one of the most developed economies in the Pacific due to an abundance of forest, mineral, and fish resources. The main source of revenue is tourism and sugar exports. Fiji’s capital is Suva which serves as principal cruise port.

Fiji’s currency is the Fijian dollar (FJD).


Act The Income Tax Act, 2015
CUP Comparable Uncontrolled Price
CIT Corporate Income Tax
ECAL Employee Gross Cash Emoluments
EL Environment Levy
FBT Fringe Benefits Tax
FJD Fijian Dollar
FRCA Fiji Revenue and Customs Authority
GTT Gambling Turnover Tax
ICT Information Communication Technology
NFA National Fire Authority
OECD Organization for Economic Co-operation and Development
PAYE Pay-As-You-Earn
PE Permanent Establishment
SRT Social Responsibility Tax
SPSE South Pacific Stock Exchange
TIN Tax Identification Number
TP Transfer Pricing
TNMM Transactional Net Margin Method
WHT Withholding Tax
WRT Water Resource Tax