Income earned by non-residents from sources in Fiji is subject to tax in the country. . Taxes are collected through withholding tax which includes dividends, interests, royalties, technical and management service fees, etc.
Following incomes are considered as derived from sources in Fiji:
- income from business carried on through a PE in Fiji;
- dividend, interest, royalty, management fees etc. paid by a resident company to a non-resident;
- rental income from the lease of real property in Fiji;
- gains on the disposal of a Fiji asset;
- an insurance premium in respect of the insurance of a risk in Fiji;