Taxation

Duties typically range from zero to 32 per cent.

Value added tax, assessed on the duty-paid value, is levied on almost all items at a rate of 15 per cent. Excise taxes are levied on alcoholic beverages and tobacco products.

The corporate tax for both resident and non-resident companies is 28 per cent.

The top marginal personal tax rate is 29 per cent, which takes effect at assessable income levels above FJ$16,000. The Fiji Government's stated intention is to progressively reduce this rate, in line with corporate tax. Stamp duty of two per cent is charged on real estate transactions and one per cent on document transactions involving security.

A double taxation relief convention has been concluded with Australia.

A capital gains tax of 10 per cent was applied on 1 May 2011 – some exceptions apply.

There is a 15 per cent Withholding Tax that is deducted from invoices relating to exports of software license, services and maintenance.