25% standard rate.
Progressive up to 20%.
15% standard VAT (Fiji Revenue & Customs Service; some older sources still cite a superseded 12.5% rate - use the current 15% figure).
An individual is a Fiji tax resident if domiciled in Fiji, or present in Fiji 183 days or more within a 12-month period (one secondary source alternatively describes a permanent-home-plus-30-days test, which may reflect a specific statutory alternative route rather than a conflict - confirm exact wording with the Fiji Revenue & Customs Service (FRCS) for precision). Residents are taxed on worldwide income; non-residents only on Fiji-source income, generally via withholding.
Fiji has no Controlled Foreign Company rules, per KPMG's Fiji tax profile.
Under the Income Tax Act 2015, a genuine thin capitalization rule applies: where a foreign-controlled resident company (other than a financial institution) exceeds a 2:1 debt-to-equity ratio during a tax year, interest paid on the excess debt is non-deductible - unless the excess debt does not exceed "arm's length debt" (i.e., the amount an independent lender would have extended on similar terms). Fiji also has General Anti-Avoidance Rules (GAAR) as FRCS's primary mechanism for challenging avoidance schemes, and anti-treaty-shopping provisions are embedded in a number of Fiji's tax treaties.
Fiji has no domestic FBAR/Form 8938-equivalent requiring Fijian residents to self-report their own foreign accounts to FRCS. Note the separate and independent obligation for US citizens/Green Card holders living in Fiji: they must file FinCEN Form 114 (FBAR) for Fiji accounts exceeding USD 10,000 aggregate and potentially Form 8938, regardless of Fiji's domestic law - Fiji has FATCA cooperation with the US for this purpose.
Sources place Fiji's treaty network between 5 and 7 countries depending on the count method, with Australia, New Zealand, and the UK confirmed as key partners across multiple sources. Fiji has no comprehensive double tax agreement with the United States or Germany. Fiji allows unilateral double-tax relief on income from non-treaty countries provided that income was already taxed there, and also participates in regional trade frameworks (PICTA, PACER Plus) that are separate from its bilateral tax treaty network.