Fiji

Melanesia · FJ · 5 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• resides in Fiji
• domiciled in Fiji unless a permanent place of abode outside Fiji
• present in Fiji for 183+ days in any 12-month period
• Fiji Government employee posted abroad

Leaving Fiji is not purely day-count based because a Fiji domicile can still make a person resident unless they have a permanent place of abode outside Fiji. But there is no citizenship-based tax and the 183-day test is mechanical, so residency can usually be ended by leaving and breaking the domicile/residence facts.

Source: Fiji Revenue and Customs Service (FRCS)

Tax treaty network (5)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.