# Fiji: taxes, residence and cost of living

Source: https://domicile.wiki/places/fiji/ (domicile.wiki, researched 2026-10-15). Data licence CC BY-SA 4.0. Research, not tax or legal advice.

## At a glance

For an EU-citizen family of five living off a EUR 30M portfolio (the guide's default reader).

- Ruled out: Capital controls on personal wealth
- Tax on a €30M portfolio: €89,100 a year
- Wealth tax: none
- Children inherit: tax-free
- EU member: no
- Currency: FJD
- Capital: Suva

## Tax on investments, inheritance and wealth

Fiji taxes residents' capital gains on worldwide assets at a flat 10% capital gains tax (CGT), with foreign tax credit; gains on shares listed on the South Pacific Stock Exchange are exempt. Dividends have been exempt from income tax since 1 August 2017 (FRCS); whether this also covers foreign dividends is not confirmed. No inheritance, gift or wealth tax was found; transfers on death are CGT-deferred. Resident income tax rates run to 39% above FJD 1 million (from 2024).

- **Ordinary tax residence**: Residents taxed on worldwide income (0-39%) and on worldwide capital gains at 10% CGT; dividends exempt.

## Inheritance law and trusts

Fiji has no fixed share for children, but the Inheritance (Family Provision) Act lets a court order provision for family left too little. Trusts exist under the Trustee Act. No private foundation law was found and the Hague Trusts Convention is not in force.

## Daily life (0-100, higher is better)

- Safety and personal security: 68
- Political and institutional stability: 61
- Corruption and government integrity: 57
- Legal system and property rights: 57
- Healthcare quality and access: 41
- Education quality: 28
- Human development and quality of life: 46
- Infrastructure and connectivity: 52
- Business opportunities and economy: 50

## Research notes

### Fiji — family-office tax dossier

Last reviewed: 2026-10-15
Tax year: 2026
Reviewer: research agent (Claude), unreviewed by a tax adviser

#### Summary

Fiji taxes residents' capital gains on worldwide assets at a flat 10% capital gains tax (CGT), with foreign tax credit; gains on shares listed on the South Pacific Stock Exchange are exempt. Dividends have been exempt from income tax since 1 August 2017 (FRCS); whether this also covers foreign dividends is not confirmed. No inheritance, gift or wealth tax was found; transfers on death are CGT-deferred. Resident income tax rates run to 39% above FJD 1 million (from 2024).

US citizens: US citizens remain subject to US federal income, estate and gift tax on worldwide income and assets wherever they live; the app adds the federal layer. Where local tax on portfolio income is nil there is nothing to credit against US tax. Fiji's 10% CGT on foreign gains is creditable against US tax on the same gain in principle; no US-Fiji treaty.

#### Residence and eligibility

Income Tax Act 2015 residence test (183 days in a 12-month period, or domicile/permanent place of abode, as commonly reported; not verified against the Act). Residents are taxed on worldwide income and gains.

- **Residence/investor permit** (EU, US, OTHER): Not researched. Fiji has no residence-by-investment tax regime for wealthy arrivals as far as checked.

#### Capital gains

##### Standard regime

Capital gains tax of 10% applies to gains on disposal of capital assets by Fiji residents regardless of where the asset is located, including shares, securities and real property; a foreign tax credit is available for tax paid abroad on foreign capital assets. Gains on shares listed on the South Pacific Stock Exchange (SPSE) are exempt.

- **Exemptions and thresholds:** Resident individuals and Fiji citizens: gains up to FJD 30,000 exempt; first residential property or principal place of residence exempt; SPSE-listed shares exempt; shares held since before 1 May 2011 exempt; assets of a deceased estate disposed of within 2 years of death exempt.
- **Important exceptions, statute references and announced changes:** From 1 August 2025 (Income Tax (Budget Amendment) Act No. 9 of 2025) share buy-backs, redemptions, liquidations and reorganisations no longer give a tax-free deemed dividend; the gain is CGT (or income if on revenue account). CGT return due within 30 days of each disposal (except SPSE shares).
- **Tax year / confidence / verification:** 2026 / medium / partially_verified (checked 2026-10-15)
- **JSON numbers:** headline 10% (0.1); listed domestic 0% (0.0); listed foreign 10% (0.1); private business sale 10% (0.1); local real estate 10% (0.1); foreign real estate 10% (0.1).
- **How derived:** FRCS CGT page: 'a tax levied at 10% on profits or gains realized from the disposal of capital assets'; residents taxed on gains 'regardless of the asset's location'. Domestic listed = SPSE shares (exempt) = 0. Foreign listed shares, private company shares and real estate = 10% (before foreign tax credit).
- **Trader recharacterisation:** Assets held as trading stock or on revenue account are outside CGT and taxed as income at up to 39%.
- **Foreign assets:** Worldwide for residents; credit for foreign tax paid on foreign capital assets. Non-residents are taxed only on Fiji assets.

Fiji is one of the few Pacific states with a genuine worldwide CGT for residents. For the family: foreign listed shares 10% (credit for any foreign CGT, usually none), private business sale 10%. Holding the portfolio through a company does not change the scored rate.

#### Dividends

##### Standard regime

FRCS Practice Statement 39/2017 states that from 1 August 2017 dividends paid to residents and non-residents are exempt from income tax (Part 5 of the Income Tax (Exempt Income) Regulations: 'all dividends are exempt from taxation'). Fiji-company dividends are therefore 0%. The exemption is worded generally ('all dividends'), so foreign dividends appear exempt too, but no FRCS text addressing foreign-source dividends was found: low confidence on the foreign rate.

- **Exemptions and thresholds:** Resident individual income tax from 1 January 2024: 0% to FJD 30,000; 18% to 50,000; 20% to 270,000; then 33%-38% bands; 39% above FJD 1,000,000 (Social Responsibility Tax folded into the brackets). Unchanged in the 2025-26 and 2026-27 budgets.
- **Important exceptions, statute references and announced changes:** 2025-26 budget removed deemed-dividend treatment of capital returns on buy-backs, redemptions and liquidations (now CGT).
- **Tax year / confidence / verification:** 2026 / low / partially_verified (checked 2026-10-15)
- **JSON numbers:** headline 0% (0.0); domestic 0% (0.0); foreign gross 0% (0.0); foreign tax relief: not_applicable.
- **How derived:** PS 39/2017 para 6 and note (1): with effect from 1 August 2017 all dividends are exempt. 'Dividend' is defined by reference to a distribution of profits by a 'company', which includes foreign bodies, so foreign dividends = 0 (low confidence). If foreign dividends were instead ordinary income, the rate would be up to 39%.
- **Outbound withholding:** No dividend withholding since 1 August 2017 (dividends exempt for non-residents as well).
- **Treaty network:** Small network (Australia, NZ, UK, Singapore, Malaysia, Korea, PNG and others reported; not verified). No US treaty: US dividends bear 30% US WHT, a final cost.

Rate table (FRCS SIG, 2024): resident chargeable income 1,000,001+ pays FJD 318,500 + 39% of the excess. Dividends are outside this table because they are exempt.

#### Inheritance and gifts to children

##### Standard regime

No inheritance, estate or gift tax was found. Estate and gift duties were discontinued by a 1985 amendment act (reported; PacLII text could not be opened). Transfers on death to an executor or beneficiary are deferred for CGT (no gain recognised; the heir takes over the cost base), and assets sold by the estate within 2 years of death are exempt.

- **Tax year / confidence / verification:** 2026 / low / partially_verified (checked 2026-10-15)
- **JSON numbers:** basis none; children fully_exempt; exemption 0; brackets []; other transfer costs 0.0.
- **Gift tax:** No gift tax found. Gifts of principal residences, first residential properties or 'interests in capital assets between family members' are CGT-deferred; other gifts may be CGT disposals.
- **Foreign assets:** No Fiji inheritance tax on any assets (as found).
- **Residence/domicile rules:** Not applicable.

CGT deferral on death (FRCS CGT page, 'Transfers due to the death of a person to an executor or beneficiary') means no deemed-disposal charge at death; JSON deemed_disposal_rate 0.

#### Wealth tax

##### Standard regime

No net wealth tax and no recurring levy on financial assets.

- **Tax year / confidence / verification:** 2026 / medium / partially_verified (checked 2026-10-15)
- **JSON:** type none.
- **Property tax (not a wealth tax):** Municipal councils levy property rates on land in their areas (not researched).


#### Special regimes

None found for wealthy new residents.

#### Company taxation (kept separate from personal tax)

Headline rate in JSON: null (unknown). FRCS states the corporate income tax rate was increased with effect from 1 August 2023 (widely reported as 25%, from 20%), but the rate was not seen in an official source in this session. Company dividends exempt from 1 August 2017. Tax-free region incentives exist.

#### Cost of living notes

Not sourced.

#### Open questions

- Westpac (July 2026) reports the 2026-27 budget left personal and corporate income tax rates unchanged; the 2026-27 FRCS budget guideline was not read.
- Residence routes for foreign investors not researched.
- [standard/capital_gains] The Income Tax Act 2015 itself (PacLII) could not be opened (HTTP 403); rules taken from FRCS guidance.
- [standard/capital_gains] Whether a gift of shares to a child outside the family-member deferral (principal residence, first home, 'interests in capital assets between family members') is a taxable disposal at market value was not verified.
- [standard/dividends] Confirm in the Income Tax (Exempt Income) Regulations 2016 Part 5 (as amended 2017) that foreign-source dividends of resident individuals are exempt.
- [standard/dividends] An FRCS FAQ page (2017) still says dividends are exempt only if paid from profits taxed at corporate level; it appears to predate the August 2017 change.
- [standard/inheritance] Primary source for abolition of estate and gift duty not opened (PacLII blocked).
- [standard/inheritance] Stamp Duties Act repealed from 1 August 2020 (reported); whether any transfer charge applies to inherited land not verified.

#### Sources

- Capital Gains Tax (FRCS guidance page, updated 1 July 2025): https://frcs.org.fj/?p=27702
- Standard Interpretation Guideline 2026-07: Income Tax Act 2015 - National Budget Amendments 2025-2026: https://frcs.org.fj/files/2026/06/SIG-on-Income-Tax-Act-2015-National-Budget-Amendments-2025-2026.pdf
- Practice Statement 39/2017: Taxation of Dividends: https://frcs.org.fj/files/2025/06/PS-39-Dividend-2017-REF-39-2017.pdf
- Exemptions for salary and wage earners (FRCS FAQ page, 2017): https://frcs.org.fj/?p=27738
- Standard Interpretation Guideline: Change in Individual Income Tax Rates (from 1 January 2024): https://frcs.org.fj/files/2024/05/SIG-on-Change-in-Individual-Income-Tax-Rates.pdf
- Financial planning in Fiji (guide, updated 2026-06-13): https://www.globalinvestments.net/financial-planning/guides/financial-planning-fiji
- Fiji: July 2026 economic update (2026-27 budget): https://www.westpaciq.com.au/economics/2026/07/fiji-jul-26-economic-update/

#### Change log

- 2026-10-15: initial research.


## Residence and succession sources

- [HCCH status table, Convention of 1 July 1985 on the Law Applicable to Trusts](https://www.hcch.net/en/instruments/conventions/status-table/?cid=59) — HCCH
- [Succession, Probate and Administration Act (PacLII)](https://pacliirms.paclii.org/fj/legis/consol_act/spaaa376) — PacLII
- [Fiji High Court decision citing the family provision and trustee acts (1998)](https://pacliirms.paclii.org/fj/cases/FJLawRp/1998/29.html) — PacLII