An Introduction to Income Tax

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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

An Introduction to Environmental Climate and Adaptation Levy (ECAL)

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The Environment & Climate Adaptation Levy (ECAL) is a new tax introduced in alignment to Fijis recognition of the importance of safeguarding the environment and the impact the economy has had on Climate Change. It is charged at the rate of 5% on the gross annual turnover of a prescribed service.

An Introduction to Pay As You Earn (PAYE)

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Pay-As-You-Earn (PAYE) is a withholding mechanism through which taxes are collected from employment income. Employers having employees must register with FRCS for PAYE from the date of employment of the first employee. Once registered, employers must submit a withholding summary. All Periodic Summaries must be filed by the last day of the month following the end of the filing period and appropriate payments made to FRCS. PAYE is legislated under the Tax Administration Act 2009.

An Introduction to Fringe Benefit Tax (FBT)

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Introduced by FRCS on January 1 2012, with the intention of helping Fijians financially, Fringe Benefit Tax (FBT) now shifts the tax burden from employees to the employers. This tax is levied when an employer provides in kind or non-cash benefits to an employee.

An Introduction to Capital Gains Tax (CGT)

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Capital Gains Tax (CGT) is a tax that is levied on profits or gains realized on the disposal of capital assets. If you are thinking of selling or transferring a Capital Asset, there are some current incentives in place that you can take advantage of.