Fiji

{"ftc_utility":"medium","fbar_trigger_notes":"US expats with Fiji bank accounts exceeding USD 10,000 aggregate at any point in the calendar year must file FinCEN Form 114. Fiji has no restriction on expats opening local bank accounts with institutions such as ANZ Fiji, Westpac Fiji, or BSP.","ftc_utility_reason":"Fiji taxes residents on worldwide income at rates up to 20%, which is below US federal rates for many brackets. The FTC can offset Fiji tax paid against US tax liability on the same income, but the relatively low Fiji rates mean the credit may not fully eliminate US tax exposure for higher earners. FEIE is often the more effective tool for earned income.","presence_day_count_notes":"Fiji generally grants visitor permits on arrival for US citizens, typically for up to 4 months, with extensions possible. Long-term residence requires a separate permit. The 330-day physical presence test is achievable provided the expat maintains valid immigration status throughout the period. Permit renewals and travel outside Fiji do not automatically disqualify the count.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":14000,"local_tax_rate_on_earned_income":0.18,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by Fiji tax residents is generally included in assessable income and subject to progressive income tax rates. The top rate is 20% on income above FJD 50,000. The first FJD 30,000 of total income is tax-free.","tax_rate":0.2,"locally_taxed":true},"social_security":{"notes":"No US-Fiji tax treaty exists. US Social Security benefits received by a Fiji tax resident are potentially subject to Fiji income tax as foreign-sourced income. There is no treaty provision to reduce or eliminate this exposure.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No US-Fiji tax treaty exists to protect Roth distributions. Fiji taxes worldwide income of tax residents. Roth distributions could be treated as foreign income and taxed, though the tax treatment may depend on whether the FRCS classifies them as capital or income. The practical enforcement risk varies.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"The US and Fiji do not have a bilateral income tax treaty. Distributions from US 401(k) or IRA accounts received by a Fiji tax resident would generally be treated as foreign-sourced income. Fiji taxes residents on worldwide income, so such distributions are potentially taxable at progressive rates up to 20%.","tax_rate":0.2,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.2,"notes":"Fiji does not have a separate capital gains tax. Gains on disposal of assets may be treated as ordinary income and taxed at progressive rates up to 20% depending on the nature of the transaction.","details":{"tax_type":"Capital Gains Tax","country_name":"Fiji","country_iso_code":"FJI","source_references":["Fiji Revenue and Customs Service (FRCS)","Income Tax Act (Fiji)","KPMG Fiji tax summary"],"last_verified_date":"2026-06-03","general_description":"Fiji has no standalone capital gains tax. Gains from the sale of assets are generally not subject to tax unless the transaction is considered to be of a revenue nature or the taxpayer is in the business of trading assets. In such cases, gains are taxed as ordinary income under the Income Tax Act.","corporate_capital_gains":{"rate":0.2,"tax_treatment":"No separate CGT for corporations. Gains on disposal of assets are included in taxable income and subject to the standard corporate income tax rate of 20%."},"individual_capital_gains":{"rate":0.2,"tax_treatment":"No separate CGT for individuals. Capital gains are generally not taxed unless the gain arises from a business transaction or trading activity, in which case the top marginal rate of 20% applies."}}}

{"notes":"Dividends paid to non-residents are subject to a 10% withholding tax under Fijian domestic law. Dividends paid to resident individuals are subject to a 10% final withholding tax. No further tax is generally levied on dividends received by residents from Fiji-resident companies.","rates":[{"rate":0.1,"type":"withholding","notes":"Standard withholding tax rate on dividends paid to both residents and non-residents. This is a final tax for resident individuals."}]}