DoubleTaxationTaxes on salary: Fiji preliminary data
How much income tax and social contributions are paid on a salary in Fiji, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | FJD 159,868 ≈ €60,000 |
|---|---|
| Income tax | FJD 25,574 ≈ €9,598 |
| Employee contributions | FJD 12,789 ≈ €4,800 |
| Take-home pay | FJD 121,505 ≈ €45,602 |
| Employer contributions and payroll taxes | FJD 15,987 ≈ €6,000 |
| Employer's labour cost | FJD 175,855 ≈ €66,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 FJD 79,934 | €60,000 FJD 159,868 | €120,000 FJD 319,736 |
|---|---|---|---|
| Sole proprietor | FJD 7,988 11.1 % | FJD 22,376 15.6 % | FJD 53,462 18.6 % |
| Company | FJD 17,985 25.0 % | FJD 35,970 25.0 % | FJD 71,941 25.0 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Fiji yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 2.664469 FJD (Reserve Bank of Fiji — end-of-period mid-rate, December 2025 (US$0.4399 per F$1, inverted); RBF publishes no daily history, 2025-12-31) ↗
Sources
- Fiji Revenue and Customs Service — SIG 2024-09, Change in Income Tax Rates for Individuals
- Fiji Revenue and Customs Service — Legal Notices 52-65 of 2023 (incl. LN 55, Income Tax (Rates of Tax and Levies) (Amendment) Regulations 2023)
- Fiji Revenue and Customs Service — Assessable Income (dividends)
- Ministry of Finance Fiji — Citizens' Guide to the FY2026-2027 National Budget
- Parliament of Fiji — Fiji National Provident Fund Annual Report 2025 (18% contribution: 8% employee, 10% employer)
- Reserve Bank of Fiji — Table 8.7 Exchange Rates (monthly)
- FRCS — MSME Services (MSME turnover categories)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.