Fiji: Proposed tax measures in 2025-2026 National Budget Summary

Fiji's Revenue and Customs Service published the 2025-2026 National Budget Summary.

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September 15, 2025

Fiji's Revenue and Customs Service in June 2025 published the 2025-2026 National Budget Summary, proposing key tax measures:

  • Amending the definition of "dividend" for capital gains tax relating to share buyback or similar transactions
  • Increasing the nonresident withholding tax on insurance premiums to 3.75% (to align with corporate tax rate)
  • Reducing the value added tax (VAT) rate to 12.5% from August 1, 2025

Additional incentives include:

  • Expanded tax deductions for certain business donations and employment
  • A 25% investment allowance for non-accommodation tour activities
  • Tax exemptions for carbon trading income


For more information, contact a KPMG tax professional in Fiji:

Jonathan Fong | jfong2@kpmg.com.au

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