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.

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).