Fiji

Paying Taxes in

Fiji

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in December 2012.

Compare Fiji to 188 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 4 57 20% taxable profit 20.0
Employer paid - Superannuation fund (Social security contributions) 12 68 8% gross salaries 9.0
Employer paid - Training levy 2 1% gross salaries 1.1
Capital gains tax 1 10% capital gains 0.5
Fringe Benefit Tax 4 25% fringe benefit 0.3
Property tax 1 2% assessed property value 0.2
Value added tax (VAT) 12 60 15% value added .. not included
Municipal business license 1 fixed fee .. small amount
Vehicle tax 1 type and use of vehicle .. small amount
Totals: 38 185 31.2

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