Fiji (FJ)
A tropical South Pacific hub with English-language administration, strong tourism and NGO sectors, rich iTaukei and Indo-Fijian cultures, and a relaxed but paperwork-heavy expat lifestyle.
2026 Annual Changes — Fiji
Updated thresholds, benefits, and regulatory changes effective this year.
Fiji 2026 key changes: VAT reduced to 12.5% from 1 August 2025 (from 15%); FNPF contributions at 8% employee + 10% employer = 18% total; national minimum wage FJD 5.00/hour (from April 2025, no 2026 update); PAYE tax-free threshold FJD 30,000; CGT 10%. Cyclone season planning, medical evacuation insurance, and FRCS digital compliance remain key expat priorities.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| VAT — Reduced Rate Standard VAT rate reduced from 15% to 12.5% effective 1 August 2025 as part of the 2025–2026 National Budget; in effect throughout 2026 | 12.5% standard VAT rate. Zero-rated: exports, certain basic goods. Exempt: financial services, residential rental. Check FRCS for current exemption list. | 15% (before 1 August 2025) | 1 August 2025 (in force throughout 2026) |
| FNPF — Employee Contribution Fiji National Provident Fund contribution restored to full rate from January 2024 | 8% of gross salary (employee contribution) | 7% (pre-restoration period) | 1 January 2024 (in force 2026) |
| FNPF — Employer Contribution Employer FNPF contribution rate restored | 10% of gross salary (employer contribution). Combined total: 18% of gross salary. | 7% employer (pre-restoration) | 1 January 2024 (in force 2026) |
| National Minimum Wage National minimum wage reached FJD 5.00/hour from April 2025; no further 2026 increase announced | FJD 5.00/hour. Sector-specific wage council rates may be higher (e.g., construction: FJD 7.54/hour for certain roles). | FJD 4.50/hour (transitional tranche before April 2025) | 1 April 2025 (no 2026 update announced) |
| Income Tax (PAYE) — Brackets Personal income tax brackets confirmed for 2026; FJD 30,000 tax-free threshold | FJD 0–30,000: 0% (tax-free). FJD 30,001–50,000: 18% on excess over FJD 30,000. FJD 50,001–270,000: FJD 3,600 + 20% on excess over FJD 50,000. Above FJD 270,000: Social Responsibility Tax applies in addition. Non-residents: 20% flat rate on Fiji-sourced income. | Same brackets (unchanged in 2025–2026 budget) | 1 January 2026 |
| Capital Gains Tax (CGT) CGT rate unchanged at 10%; principal private residence exemption continues | 10% on net taxable capital gains from disposal of capital assets (real property, shares, etc.). Principal private residence: exempt. Report via FRCS. | 10% CGT (unchanged since 2011) | 1 January 2026 |
| Tax Administration — FRCS Compliance FRCS TPOS (Taxpayer Online Services) and VAT Monitoring System compliance central for businesses | Digital filing and payment expected for most registered taxpayers via frcs.org.fj. TIN (Tax Identification Number) required for all employment and business registration. | Ongoing FRCS digitisation | 1 January 2026 |
| Mobile Wallet Tax Compliance TIN and transparency requirements around mobile wallets tightening | Business income received through mobile wallets (M-PAiSA, Vodafone M-Paisa, etc.) must be reconciled to FRCS tax records. Mobile wallet income is taxable like any other business income. | 2025–2026 compliance expansion | 1 January 2026 |
| Immigration — Work Permits and Investor Routes Work, investor, student, and assured-income permits through Fiji Immigration Department; no standalone digital nomad visa | Use existing permit categories: Work Permit (employer-sponsored), Investor Permit, Student Permit, or Assured Income Residence (retirees 45+ with overseas income). Apply at immigration.gov.fj. | Same permit categories | 1 January 2026 |
| Assured Income Residence (Retiree Route) Assured Income Residence remains targeted at applicants aged 45+ with sufficient overseas income or assets | Age 45+ and financially self-sufficient from overseas sources. Proof of income/pension and health insurance required. Annual renewable permit. | Same eligibility criteria | 1 January 2026 |
| Property Ownership — Foreign Restrictions Non-resident land purchases restricted; iTaukei land (communal/indigenous) cannot be purchased | Freehold land: available to foreigners with restrictions. iTaukei/state lease land: lease only (not purchase), with ministerial consent and possible build obligations. Engage a Fiji-licensed lawyer before any purchase. | Same ownership restrictions | 1 January 2026 |
| Healthcare and Medical Evacuation Medical evacuation insurance essential; serious cases require transfer to Australia, New Zealand, or India | International health insurance with evacuation coverage strongly recommended. Private hospitals in Suva/Nadi. Frontier Healthcare and Colonial Medical Insurance are common local options. Serious cardiac, neurological, or specialist cases require evacuation. | Ongoing recommendation | 1 January 2026 |
| Cyclone Season Readiness Wet/cyclone season remains a major annual planning risk | Cyclone season: November–April. Review and renew cyclone insurance, generator/inverter servicing, water storage, emergency food, and medication reserve. Follow Fiji Meteorological Service (met.gov.fj) and NDMO alerts. | Annual cyclone season risk | November 2025 – April 2026 |
| Government Education Support Government back-to-school support for eligible 2026 students | FJD 200 back-to-school support for eligible students. Confirm eligibility with Ministry of Education. | Previous year support amounts lower | 1 January 2026 |
| Banking — KYC and Foreign Transfers KYC and source-of-funds checks strict for foreign transfers and large transactions | Certified ID, valid permit, TIN, and source-of-funds evidence required. Keep digital scans and certified paper copies of all official documents. | Ongoing KYC tightening | 1 January 2026 |
| Digital Government — digitalFIJI digitalFIJI, eBDM (e-Business Development and Monitoring), ROC (Registrar of Companies), and FRCS online services expanding | Most company and tax filings available online. Keep digital scans plus certified paper copies for backup. Check gov.fj for service availability. | Ongoing digitisation | 1 January 2026 |
| School Terms 2026 Three-term 2026 school year confirmed | Term 1: 26 January – 1 May. Term 2: 18 May – 21 August. Term 3: 7 September – 4 December. | 2025 school calendar completed | 26 January 2026 |
| Public Holidays 2026 Official 2026 public holiday calendar | 11 public holidays including: New Year's Day (1 Jan), Prophet Mohammed's Birthday (varies), Good Friday, Easter Saturday, Easter Monday, Constitution Day (7 Sep), Fiji Day (10 Oct), Diwali (varies), Christmas Day (25 Dec), Boxing Day (26 Dec), Girmit Day (May, if gazetted). Check Fiji Government official calendar. | 2025 holiday calendar | 1 January 2026 |
| Driving LTA (Land Transport Authority) enforcement focus on dangerous driving and vehicle defects | Drive on the left. Valid foreign licence accepted for short visits; Fiji licence required for residents. LTA has increased demerit points and licence suspension for dangerous/reckless driving. | Ongoing enforcement focus | 1 January 2026 |
| Tourism/Resort Cost Premium Tourist-zone inflation keeps Denarau, Coral Coast, and island resort areas significantly more expensive than Suva/Nadi town | Resort-area rental and food costs can be 2–4× town prices. Budget separately for resort-area premiums vs. local Fijian residential living costs. | Ongoing pricing differential | 1 January 2026 |
| Climate and Housing Resilience Flood risk, mould, drainage, and roof integrity should be checked before signing leases | Housing due diligence: inspect for flood history, roof condition, drainage, and mould (especially in humid seasons). Higher ground/concrete construction preferable in cyclone-prone areas. | Ongoing priority | 1 January 2026 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check permit and passport validity — renew well before expiry at immigration.gov.fj.
- 2
Download 2026 public holidays and school term dates.
- 3
Review health and evacuation insurance — confirm medical evacuation coverage is current.
- 4
Verify FNPF contributions on payslip: 8% employee + 10% employer.
- 5
Prepare cyclone kit: water, food, medication reserve, generator/inverter servicing.
- 6
Update bank KYC/TIN details if any changes in the past year.
- 7
If operating a business: confirm VAT (12.5%) compliance and FRCS filing calendar.
- 8
Check PAYE withholding: FJD 30,000 tax-free threshold; 18% on next FJD 20,000; 20% above FJD 50,000.
Where to Track Annual Changes
-
frcs.org.fj (FRCS) — VAT, income tax, CGT, TIN, tax rates and public notices
-
fnpf.com.fj (FNPF) — contribution rates and member account
-
immigration.gov.fj (Fiji Immigration) — work permits, investor, retiree routes
-
met.gov.fj (Fiji Meteorological Service) — cyclone and weather alerts
-
lta.org.fj (Land Transport Authority) — driving licence, vehicle rules
-
gov.fj — official government portal including school terms and public holidays
The VAT reduction from 15% to 12.5% (effective August 2025) is significant for cost-of-living in Fiji and flows through to most goods and service prices. Budget announcements can change tax, duty, and permit fees during the year — re-check frcs.org.fj before making large investments or employment decisions. Medical evacuation insurance is non-negotiable for expatriates in Fiji; serious medical incidents require flights to Australia or New Zealand.
Annual Changes
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