#

Ease of Doing Business in

Fiji

Fiji Download Profile (1740.7KB, pdf)
Region East Asia & Pacific
Income Category Upper middle income
Population 892,145
GNI Per Capita (US$) 4,800
City covered Suva

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 97 84 down
13
60.71 62.47 down
1.76
Starting a Business 159 166 up
7
73.13 68.18 up
4.95
Dealing with Construction Permits 101 100 down
1
67.88 67.85 up
0.03
Getting Electricity 82 79 down
3
71.92 71.26 up
0.66
Registering Property 55 55
-
71.86 71.86
-
Getting Credit 157 78 down
79
25.00 50.00 down
25.00
Protecting Minority Investors 106 108 up
2
50.00 48.33 up
1.67
Paying Taxes 110 108 down
2
67.55 67.46 up
0.09
Trading across Borders 75 76 up
1
77.57 77.57
-
Enforcing Contracts 86 84 down
2
58.44 58.44
-
Resolving Insolvency 90 87 down
3
43.75 43.76 down
0.01

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

110

DB 2016 Rank:

108

Change in Rank:

down2

DB 2017 DTF (% points):

67.55

DB 2016 DTF (% points):

67.46

Change in DTF (% points):

up0.09

Indicator Fiji East Asia & Pacific OECD high income
Payments (number per year) info_outline 38 22.9 10.9
Time (hours per year) info_outline 247 198.0 163.4
Total tax rate (% of profit) info_outline 33.1 33.9 40.9
Postfiling index (0-100) info_outline 68.9 59.6 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 4 49 20% taxable profit 19.82
Employer paid - Superannuation fund (Social security contributions) 12 101 10% gross salaries 11.28
Employer paid - Training levy 2 1% gross salaries 1.13
Capital gains tax 1 10% capital gains 0.51
Tax on interest income 0 20% interest income 0.51 included in other taxes
Fringe Benefit Tax 4 25% fringe benefit 0.29
Property tax 1 2% assessed property value 0.06
Employee paid - Superannuation fund (Social security contributions) 0 jointly 8% gross salaries 0.00 withheld
Value added tax (VAT) 12 97 15% value added 0.00 not included
Municipal business license 1 fixed fee 0.00 small amount
Vehicle tax 1 type and use of vehicle 0.00 small amount
Totals: 38 247 33.1
  • Taxes by type Answer
    Profit tax (% of profit) 20.3
    Labor tax and contributions (% of profit) 12.7
    Other taxes (% of profit) 0.1
    Answer Score
    Postfiling index (0-100) 68.9
    VAT refunds 0.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Likely
    Time to comply with VAT refund (hours) 73.0 0.0
    Time to obtain a VAT refund (weeks) 10.6 85.7
    Corporate income tax audits 89.9
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 7.0 89.9
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Tax Authority
    Is the appeal authority independent? different auditor
    Are appeal guidelines accessible to the public? yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 90 days

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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.