Paying Taxes in Fiji

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Fiji, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Corporate income tax4 2429.0%taxable profits29.6 
Superannuation fund (Social security contributions)12 668.0%gross salaries9 
Capital gains tax0paid jointly -6.25c increasing by 2.5c/1000 on every dollar of such profit up to $9,500 and 30% on any profits exceeding $9,500capital gains1.2 
Training levy2 -1.0%gross salaries1.1 
Property tax1 -2.0%assessed property value0.2 
Vehicle tax1 -fixed feetype and use of vehicle small amount
Value added tax (VAT)12 6012.5%value added  not included
Municipal business license1 -fixed fee   
Totals:33 150  41.2 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.