Duties typically range from zero to 32%.

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

The corporate tax for both resident and non-resident companies is 20%.

The top marginal personal tax rate is 29%, 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% was applied – some exceptions apply.

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