An Introduction to Income Tax

Personal Income tax in Fiji is a direct tax imposed on individuals or taxpayers in respect of the taxable income or profits earned by them. Income tax in Fiji is computed at rates increasing in income bands. The tax rate increases as taxable income increases on a graduated scale. Different scales apply to resident taxpayers and non-residents. In addition to personal tax, FRCS imposes SRT and ACAL on incomes over a certain threshold. Refer to our Insight for the latest Personal Tax Table for IT, SRT and ECAL for 2020 / 2021

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