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FJ Tax 2024

Fiji Tax Tables 2024 - Tax Rates and Thresholds in Fiji

This page contains the tax table information used for the calculation of tax and payroll deductions in Fiji in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ FJ, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Fiji or would like to add to or suggest amendments to the information herein then please contact us.

Fiji Personal Income Tax Tables in 2024

The Income tax rates and personal allowances in Fiji are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Fiji Tax Calculator 2024.

Fiji Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 30,000.00
18%Income from $ 30,000.01 to $ 50,000.00
20%Income from $ 50,000.01 and above
Fiji Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Flat rate on all taxable income

In Fiji, social security deductions, specifically those made to the Fiji National Provident Fund (FNPF), are generally deductible when calculating taxable income. This means that the contributions employees make to the FNPF are subtracted from their gross income before the computation of income tax. This deduction effectively reduces the taxable income of the employee, potentially lowering their overall income tax liability. This approach is in line with providing a form of tax relief to employees, recognizing their compulsory contributions towards their future financial security.

Fiji Social Security and Payroll Deduction Rates in 2024

In Fiji, the social security system is primarily managed through the Fiji National Provident Fund (FNPF), to which both employees and employers contribute. These contributions are designed to provide a range of benefits, supporting individuals during various stages of their employment and into retirement.

Fiji Social Security in 2024: Rates for Employers and Employees
Fiji National Provident Fund (FNPF)8%10%18%
24%Income from $ 1,000,000.01 and above
Fiji Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees
Fiji National Provident Fund (FNPF)n/an/an/an/a

Pension Fund Contributions: A significant portion of social security deductions goes into pension funds. These contributions are intended to provide financial security for individuals upon retirement, ensuring a stable source of income in their later years.

Healthcare Benefits: While Fiji does not have a formal healthcare contribution system integrated into its social security deductions, the FNPF provides some healthcare benefits. These benefits include assistance for medical treatments and surgeries, contributing to the health and well-being of the workforce.

Housing Assistance: The FNPF also allows for contributions to be used for housing purposes. This includes assistance in purchasing, building, or renovating a home, ensuring that members have access to affordable housing solutions.

The social security system in Fiji, primarily through the FNPF, plays a crucial role in the socio-economic stability of the workforce. It not only provides retirement benefits but also supports members in achieving their housing and healthcare needs. For employers, contributing to this system is mandatory and forms part of their responsibility towards their employees' welfare. This comprehensive approach to social security is fundamental in safeguarding the future of Fiji's workers and their families.

Fiji Social Responsibility Tax (SRT) Tables in : Social Responsibility Tax Rates and Chargeable Income Thresholds (Annual)
SRT RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 270,000.00
18%Income from $ 270,000.01 to $ 300,000.00
19%Income from $ 300,000.01 to $ 350,000.00
20%Income from $ 350,000.01 to $ 400,000.00
21%Income from $ 400,000.01 to $ 450,000.00
22%Income from $ 450,000.01 to $ 500,000.00
23%Income from $ 500,000.01 to $ 1,000,000.00

Fiji VAT Rates in 2024

VAT rates for Fiji are reviewed annually, you can use the VAT Calculator to calculate VAT due in Fiji or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Fiji VAT Rates
VAT RateVAT Description
9%Standard Rate
10%Service Turnover Tax Jan 2016

Historic Tax Tables supported for Fiji

The following tax tables are supported by iCalculator™ FJ as part of the suite of free tax tools we provide for Fiji.