background image
5.5. Source Rules with Respect to Income Derived by Non-Residents

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;