Fiji — Tax Guide, Residency & Cost of Living for Expats

Oceania · MelanesiaUpdated 2026

Tax Score

53/100Worldwide

Tax Data

Income Tax0% – 20%
Corporate Tax20%
Capital Gains0%
VAT/GST9%
Wealth TaxNo
Inheritance TaxNo

Residency & Visas

Golden VisaNo
Digital Nomad VisaNo
Min. Residency CostUSD 100,000

Cost of Living & Quality of Life

Cost of Living Index55
Safety6/10
Internet22 Mbps
Healthcare5.2/10
Gasoline$1.35/L

Tax Overview

Fiji uses a worldwide tax system with moderate rates. While residents are taxed on global income, rates are competitive compared to many developed nations.

Personal Income Tax

Personal income tax in Fiji ranges from 0% – 20% progressively. Even the top rate is moderate by international standards.

Corporate & Capital Gains

The corporate tax rate is 20%. There is no capital gains tax — ideal for investors.

Indirect Taxes & Wealth

VAT/GST is 9%, low by international standards. There is no wealth tax. There is no inheritance tax.

Crypto & Digital Assets

Fiji takes a standard approach to crypto taxation (score 3/5). Gains are generally treated as capital gains or ordinary income.

Compare with other countries

Residency Guide

Relocating to Fiji is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.

Visa Options

Fiji does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.

Investment Requirements

Residency by investment requires a minimum of USD 100,000.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: Vanuatu, Marshall Islands, Bulgaria

Lifestyle

Fiji has a moderate cost of living, with good standards at a reasonable price.

Cost of Living

With an index of 55, Fiji offers a balance between quality and price. Expenses are lower than New York City (index 100), but quality of life is high.

Safety & Infrastructure

A safety score of 6/10 indicates a generally safe environment, with normal precautions recommended. Internet speed of 22 Mbps — may be limiting for video calls and intensive remote work.

Healthcare

With a score of 5.2/10, the healthcare system has limitations. International private health insurance is highly recommended for expats.

Quality of Life

Fiji has a Human Development Index of 0.73 (classification: high). This reflects good overall standards, though with areas for improvement.

Data: 2026 · Source: tax_foundation,pwc,manual

Pros & Cons

Pros

  • No capital gains tax
  • No wealth tax
  • No inheritance tax
  • Affordable cost of living (index 55)

Cons

  • Worldwide tax system — global income taxed
  • Private health insurance recommended (5.2/10)
  • Slow internet (22 Mbps)
  • Physical presence requirement (183+ days/year)

Frequently Asked Questions

Fiji operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 20%.

About this guide

Researched and maintained by the TuLugar team, based in Asunción, Paraguay.

Data sourced from PwC, Numbeo, UNDP, and Ookla.

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