Fiji Salary Calculator 2026 - PAYE + FNPF
Free Fiji salary calculator (2026): estimate take-home pay for employees and the self-employed. PAYE 18/20% with the FJD 30,000/year tax-free threshold, plus FNPF (8%). Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Fiji (2026)
Educational model - not an FRCS assessment, not a tax return, not tax advice. Currency FJD (F$).
Employee (PAYE + FNPF)
- Resident PAYE progressive annual scale (in force since 1 January 2024): 0% up to FJD 30,000; 18% to 50,000; 20% to 270,000; then 33% / 34% / 35% / 36% / 37% / 38% / 39% high-income bands. The Social Responsibility Tax was folded into PAYE in 2024, so it is already included in those bands.
- PAYE is on gross chargeable income: the employee FNPF contribution is not deductible (personal allowances were abolished in 2013), and ECAL is no longer levied on individual income.
- FNPF (Fiji National Provident Fund): employee 8% + employer 10% of gross wages (the pre-COVID rates, restored 1 January 2024); no ceiling on the compulsory contribution.
- Out of scope: the F$250,000/year cap on voluntary/additional FNPF, and ECAL on prescribed services / imports.
Sources: Fiji Revenue and Customs Service (FRCS) - PAYE structure, Fiji National Provident Fund.
Self-employed (business individual)
- Self-employed individuals are taxed on the same resident progressive scale (0% to 30,000; 18% to 50,000; 20% to 270,000; then 33-39%) but on net income (gross receipts minus allowable business deductions).
- FNPF is voluntary for the self-employed (Voluntary Membership Scheme).