Living in Fiji: 183 days of residency in a 12-month period, income tax from 18 to 39 above $30,000, capital gains tax at 10%

This page reports on information published by the Fiji Revenue and Customs Service (FRCS) and the French Tax Administration (BOFiP). The Income Tax Act 2015 defines a resident as an individual who resides in Fiji, is domiciled there (except for a permanent residence abroad), or is present in Fiji for 183 days in any 12-month period. For a resident, the tax rates published by the FRCS are zero up to Fijian dollars 30,000, then range from 18 % to 39 % depending on the tax bracket. Capital gains are taxed at 10 %.

The BOFiP (French Official Tax Bulletin) does not list any tax treaties between France and Fiji, nor any bilateral information exchange agreements. The FRCS (French Tax Code) does not mention France among the eleven double taxation agreements listed on its legislation page.

Tax residency: four criteria

Section 6 of the Income Tax Act 2015, as revised on April 1, 2022, published by the FRCS, defines a resident individual. One only needs to meet one of the following four criteria:

• the individual resides in Fiji;
• he is domiciled there, unless he has a permanent residence abroad;
• he is present there for a total of 183 days over any 12-month period;
• He is a government employee stationed abroad.

Paragraphs 2 and 3 of Article 6 limit residency to a portion of the year for the year of arrival or departure, referring to presence in Fiji. According to Article 14(3)(a), the gross income of a resident includes income from all sources, both in Fiji and abroad.

Income tax: tax brackets for residents

The FRCS's "Tax rates and codes" page publishes the following schedule for resident individuals, applicable from the 2024 tax year "until further notice" by regulation. Amounts are in Fijian dollars.

For non-residents, the same page publishes a scale which starts at 20 % from the first dollar up to 270,000, then repeats the rates from 33 % to 39 % of the same brackets as the table above.

The summary of tax measures in the 2026-2027 budget, published by the FRCS in June 2026, does not list any measures concerning personal income tax rates or thresholds. According to the FRCS personal income tax page, updated on February 2, 2026, the PAYE withholding tax is a final deduction: most employees do not have to file a tax return, except in cases of multiple jobs or employment for only part of the year.

Withholding tax

The FRCS's "Tax rates and codes" page gives the following withholding rates for the year 2026.

Regarding the withholding tax on interest paid to residents, the FRCS page specifies that it has been 10 % since August 1, 2018, and that it constitutes a final tax: for a resident individual, gross interest is taxed at 10 % off-scale, without deductions or credits. An exemption certificate can be requested, since August 1, 2021, by individuals whose annual gross income is $30,000 or less. The exemption for interest less than $1,000 was eliminated on January 1, 2024.

The tax treatment of dividends is not detailed here.

Capital gains: tax of 10 %

The FRCS page on capital gains tax (CGT), updated on August 13, 2025, indicates that the tax is 10 % since May 1, 2011, calculated on the pre-tax price of the asset. The seller declares it themselves.

• A resident is taxed on their capital gains on capital assets, whether the asset is in Fiji or abroad; a non-resident is only taxed on taxable Fijian assets.
• Exemptions: capital gains of a resident individual or Fijian citizen not exceeding $30,000; capital gains on a first home or principal residence of a resident individual or citizen; shares listed on the South Pacific Stock Exchange.
• The declaration is due within one month of the transfer. Penalties are 20 % of the tax due in case of late filing and 25 % in case of late payment.

According to the FRCS guide of April 2025, a CGT certificate, requested online via the TPOS portal, is mandatory to transfer a capital asset, and a property acquired, renovated and then sold in less than two years is taxed as income and not according to the CGT.

Relations with France: no listed agreement

The BOFiP's list of tax treaties (BOI-ANNX-000306), which covers agreements in force on January 1, 2026, does not include any entry for Fiji. The list of bilateral agreements for the exchange of tax information (BOI-ANNX-000307, version of June 21, 2019) also does not include any. The BOFiP refers to the OECD website for countries covered by the Multilateral Convention on Administrative Assistance in Tax Matters, which this page does not detail.

Without a tax treaty, no treaty exists to differentiate between dual residences. France applies its domestic law: according to the BOFiP (BOI-IR-CHAMP-10, version of July 28, 2016), Article 4 B of the French General Tax Code (CGI) defines tax residence as the home or principal place of residence in France, the exercise of a professional activity in France, or the center of economic interests in France. For income from foreign securities, the BOFiP (BOI-RPPM-RCM-20-10-20-60, version of December 29, 2016) indicates that income from a country without a tax treaty is not eligible for any credit against French tax: it is subject to French tax on its net amount after foreign tax. It must be declared on form 2047, attached to tax return 2042.

On the Fijian side, the FRCS's "Laws and Regulations" page lists eleven double taxation agreements: Qatar, India, Australia, Japan, Korea, Malaysia, New Zealand, Papua New Guinea, Singapore, the United Arab Emirates, and the United Kingdom. France is not listed, and the page does not specify whether all of these agreements are in effect. Leaving France falls under the exit tax and tax residency regulations, which are discussed in our pages on these topics.

What this page does not cover

It does not detail the taxation of dividends, the acquisition of property by a foreigner, stamp duties, inheritance and gift taxes, social security contributions, VAT, any applicable schemes for new residents, or residence permits. These matters fall under Fijian law and should be verified with the FRCS (Fiji Tax and Customs Service). Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Fiji. French matters, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Fiji over any 12-month period, domicile and the existence of a permanent residence abroad.
• The nature of income: salary subject to final PAYE, interest, royalties, capital gains, rents.
• The status of the property sold: main residence, amount of capital gain, length of ownership before the sale.
• Your tax residence in France and Fiji, year by year.

The rule depends on your situation. No results are guaranteed.