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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty NIL There is no capital duty in Fiji.
Payroll Tax NIL There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees under the PAYE system. Furthermore, a social responsibility tax is also withheld from the monthly salaries of the employees at applicable rates.
Social Security Employer Contribution 10% of cash emoluments of employees Employers are required to contribute to the Fiji National Provident Fund at 10% of the cash emoluments of employees. In response to the COVID-19 pandemic, the contribution is reduced to 5% until 31 December 2021. Effective 1 April 2020, a 150% deduction is granted in respect of the employer contributions exceeding the 5% mandatory rate and up to 10%. For the tax year 2022, the employer is required to contribute 6% of the cash emoluments of employees to the Fiji National Provident Fund.
Social Security Employee Contribution 8% of cash emoluments of employees Employees are required to contribute to the Fiji National Provident Fund at 8% of their cash emoluments, which are withheld by the employer. In response to the COVID-19 pandemic, the contribution is reduced to 5% until 31 December 2021. For the tax year 2022, employees are required to contribute 6% of the cash emoluments of employees to the Fiji National Provident Fund.
Stamp Duty NIL Stamp duty is repealed effective 1 August 2020, with the transitional provision that any instrument that is executed before 1 August 2020 remains subject to stamp duty. Previously, stamp duty was payable in respect of different instruments, such as trust deeds, leases, loans, mortgages, transfer of property (or interest therein), and shares.
Transfer Tax NA NA
Property Tax (Real Property) Varies as per the municipalities There are no property taxes at the national level in Fiji. However, the municipalities may charge property rates in their respective areas.
Customs Duty / Import Excise Duty 5% - 15% It is levied on selected goods in addition to the fiscal duty imposed on the import of goods such as alcohol, tobacco, certain white goods, and luxury items.
Excise Tax Varies depending on the type and quantity of product Excise tax is payable on tobacco, alcohol products, and carbonated soft drinks manufactured in Fiji, based on quantities produced.
Fringe Benefits Tax 20% on the grossed-up value of fringe benefits It applies to certain benefits provided by the employers to the employees, such as housing, motor vehicles, debt waiver, household personnel, low-interest loans, private expenditures, meals and refreshments, property, travel benefits, and any other benefits. Effective 1 August 2020, fringe benefits tax is allowed as a tax-deductible expense to employers.
Service Turnover Tax (‘STT’) NIL STT is repealed effective 1 August 2020, with the transitional provision that STT continues to apply to transactions entered into and paid before 1 August 2020. Previously, STT of 6% was applicable to persons engaged in providing prescribed services with annual gross revenue exceeding FJD 1.25 million.
Environment and Climate Adaptation Levy (ECAL) NIL Effective 1 April 2022, ECAL is removed. Previously, ECAL of 5% (10% until 1 August 2020) applied on the provision of prescribed services with annual gross revenue exceeding FJD 1.25 million (previously FJD 3 million). Effective 1 August 2020, provisions were introduced regarding the drawback (repayment) of ECAL levied on imported goods when such goods were re-exported without any processing in Fiji.
Gambling Turnover Tax (GTT) 15% GTT is imposed on the value of the consideration paid or payable in respect of the provision of prescribed gambling services (i.e. acceptance of bets and provision of tickets for any lottery) at the rate of 15%.