Fj Corporate Income Tax

---
name: fj-corporate-income-tax
description: "Source-cited draft: corporate income tax for Fiji (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/fj-corporate-income-tax"
  jurisdiction: "FJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Fiji Corporate Income Tax

## Company tax rates

- **Standard corporate income tax rate** — 25%  _(Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))_
- **Reduced rate — South Pacific Stock Exchange listed companies** — 10% reduced rate on profits attributable to qualifying new equity raised through SPX listing ((approx — confirm scope and conditions))  _(Income Tax Act 2015 (https://taxatlas.io/country/fiji/corporate-tax))_
- **Non-resident company rate** — 25% on Fiji-source income (branches of foreign companies taxed at the standard rate) ((approx — confirm any branch profits surcharge))  _(Income Tax Act 2015)_
- **Investment incentives** — Tax holidays (e.g. for hotel/tourism and approved activities) and a film production tax rebate are available for qualifying investments ((approx — confirm exact incentive terms and eligibility))  _(Income Tax (Allowances, Deductions and Exemptions) Regulations 2016 (https://taxatlas.io/country/fiji/corporate-tax))_

Fiji taxes resident and non-resident companies on Fiji-source income, with a number of reduced rates and incentive regimes. Confirm incentive eligibility with FRCS.

## Tax base and withholding taxes

- **Corporate tax base** — Net assessable income (gross income less allowable deductions) on a Fiji-source basis for non-residents and worldwide for residents  _(Income Tax Act 2015)_
- **Withholding tax on dividends to non-residents** — Dividends — position uncertain: some sources cite 0% (dividend WHT removed effective 1 August 2017), others cite 15% ((approx — CONFIRM current dividend WHT treatment with FRCS; sources conflict))  _(Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))_
- **Withholding tax on interest to non-residents** — 10% ((approx — reduced under applicable double tax treaties))  _(Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))_
- **Withholding tax on royalties to non-residents** — 15% ((approx — reduced under applicable double tax treaties))  _(Income Tax Act 2015 (https://taxsummaries.pwc.com/quick-charts/withholding-tax-wht-rates))_
- **Withholding tax on management/professional/know-how fees to non-residents** — Generally 5%–15% depending on the nature of the payment and the treaty position ((approx — confirm specific rate per payment type))  _(Income Tax Act 2015 (https://frcs.org.fj/our-services/taxation/business/withholding-tax/))_
- **Company return filing deadline** — Within 3 months of the end of the tax year (i.e. 31 March for calendar-year taxpayers) ((approx — confirm; tax-agent lodgement extensions and substituted accounting periods may apply))  _(Tax Administration Act 2009)_
- **Provisional / advance corporate tax** — Companies generally pay tax in advance instalments during the year, reconciled on lodgement ((approx — confirm instalment schedule))  _(Tax Administration Act 2009)_

The corporate tax base is net business profit computed under the Income Tax Act. Fiji applies withholding taxes to certain payments to non-residents, often reduced by tax treaty.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `fj-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fj-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.