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Fiji: Tax measures in 2026–2027 budget include CbC reporting requirements

Other proposed measures include beneficial ownership framework and new tourism services tax.

July 30, 2026

The Fiji Revenue and Customs Service on June 26, 2026, announced the 2026–2027 National Budget, which would provide new incentives for various sectors (including sports, manufacturing, tourism, animal welfare, training, electric vehicles, and business funding platforms), while extending several existing tax relief measures.

The budget would also introduce country-by-country (CbC) reporting requirements for multinational groups with annual global revenue of at least €750 million and automatic exchange of information (AEOI) provisions, as well as a beneficial ownership framework.

Additionally, a new 5% tourism services tax would apply to tourism operators with annual turnover above FJ$2 million from September 1, 2026. Various changes to customs duty, VAT, and excise tax would also be implemented.


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

Lisa Apted | lapted@kpmg.com.au

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