Pacific · Oceania
Fiji
Fiji is a Pacific jurisdiction. operating under a territorial tax system, meaning foreign-sourced income is generally not subject to local taxation. Corporate profits are taxed at 20%.
Corporate Tax
20%
Personal Income Tax
20%
Capital Gains
0%
VAT / GST
9%
Overview
Key Data
Taxation
Residency & Visa
Business & Cost of Living
Compliance & Reputation
Personal Tax Residency
Tax residency in Fiji is generally triggered by physical presence exceeding 183 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
EU Annex I blacklist. Territorial: foreign-source income not taxable for non-residents. No CGT. No dividend WHT. Retirement and investor visa available. Tourism-driven economy. 300+ islands. English-speaking. Political stability improved post-2022 elections (Rabuka government). Very low VAT (9%).
Company Setup & Business Taxation
The standard corporate income tax rate is 20%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Banking & Financial Access
Banking access in Fiji is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.
Compliance & International Reputation
Fiji is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: black_list. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Who This Jurisdiction Works Best For
Based on our scoring model, Fiji ranks highest for Freelancer and Digital Nomad. It offers a reasonable proposition for freelancer (score: 54/100). It offers a reasonable proposition for digital nomad (score: 53/100).
Legal Notice
The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.
Score Breakdown
Score by Profile
Each score is weighted differently by profile type. See methodology.
Service Providers in Fiji
No listed providers yet for Fiji.
List your practice here →Talk to an expert on Fiji
Connect with a qualified international tax professional for your specific situation. All enquiries are handled with complete confidentiality.
Related Jurisdictions
Other jurisdictions in Pacific you may want to compare.
Your advisory firm, featured here
Reach professionals actively researching tax jurisdictions.