Asia-Pacific · FJD
Fiji
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Optional
VAT
12.5%
Capital gains
10%
Exit tax
No
Nomad visa
No
64
/ 100
Tax efficiency53
Ease to enter57
Ease to exit93
Cost of living88
Internet9
English100
Fiji taxes residents on worldwide income with a low, lightly progressive personal scale that exempts the first FJD 30,000 and tops out at 20 percent, plus a separate Social Responsibility Tax that only bites on very high incomes above FJD 270,000. There is no wealth, inheritance, or exit tax, capital gains are taxed at a flat 10 percent with several exemptions, and corporate profits face 25 percent. A solopreneur should note there is no dedicated digital nomad visa, though investor and work permits exist, and self-employed social security contributions to the FNPF are voluntary rather than mandatory.
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate18%
Top rate threshold$22,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate8%
Employer SS rate10%
Indirect & other taxes
VAT standard rate12.5%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index34.3
Internet speed49 Mbps
English proficiencyHigh
Civil liberties73
Sources
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.