Fiji

Paying Taxes in

Fiji

Listed 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.

The information appearing on this page 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 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

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 42 28% taxable profits 26.8
Employer paid - Superannuation fund (Social security contributions) 12 61 8% gross salaries 9
Capital gains tax 0 paid jointly FJD 0.0625 increasing by FJD 0.025/1000 on every dollar of such profit up to FJD 9,500 and 30% on any profits exceeding FJD 9,500. capital gains 1.2
Employer paid - Training levy 2 1% gross salaries 1.1
Property tax 1 2% assessed property value 0.2
Value added tax (VAT) 12 60 15.00% value added not included
Municipal business license 1 fixed fee
Vehicle tax 1 fixed fee type and use of vehicle small amount
Totals: 33 163 38.3
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