Tax Rates
Individuals and companies are liable for normal tax which is payable on "chargeable income" i.e. Income less expenses and personal allowances.
With effect from 1 January 2005, Fiji income tax rates on the chargeable income of resident and non-resident individuals and companies range from 15% to 31%. Further details on Fiji's tax system can be obtained from the Fiji Inland Revenue and Customs Authority (FIRCA).
Customs Duties
Customs duties are levied on goods entering Fiji. The rates vary from 3% to 27 % depending on the nature of goods e.g. luxury and semi-luxury items such as motor vehicles, electrical appliances, and liquor attract the highest duty of 27%. In addition to the duties, all goods are charged a value added tax (VAT) of 12.5 %.For more information on tax and custom duties, please visit the Inland Revenue and Customs website: www.firca.org.fj
Quarantine
No plant, plant products, animals or animal products are allowed into Fiji unless a valid import permit is obtained from the Ministry of Agriculture, Sugar & Land Resettlement prior to arrival. Any importation shall be subject to conditions specified in the permit otherwise the produce will not be allowed into the country.
Food items are taken at the owner's risk and must be declared at Customs on arrival
For more information, please contact:
The Chief Executive Officer
Ministry of Agriculture, Sugar & Land Resettlement
Private Mail Bag, Raiwaqa
Suva,Fiji
Ph: (679) 338 4233
Fax: (679) 338 4058