Non-Residents Tax Rates 2001-2013

RATES OF NORMAL TAX

NON-RESIDENT INDIVIDUALS  AND NON-RESIDENT INDIVIDUAL TRUSTEES

Year of Assessment 2013 and every subsequent year

Chargeable Income ($)

Tax Payable ($)

Social Responsibility Tax

0-16000

20% of excess of $0

16,001 – 22,000

3,200 + 20% of excess over $16,000

22,001 – 50,000

4,400 + 20% of excess over $22,000

50,001 – 270,000

10,000 + 20% of excess over $50,000

270,001 – 300,000

54,000 + 20% of excess over $270,000

23% of excess over $270,000

300,001 – 350,000

60,000 + 20% of excess over $300,000

6,900 + 24% of excess over $300,000

350,001 – 400,000

70,000 + 20% of excess over $350,000

18,900 + 25% of excess over $350,000

400,001 – 450,000

80,000 + 20% of excess over $400,000

31,400 + 26% of the excess over $400,000

450,001 – 500,000

90,000 + 20% of excess over $450,000

44,400 + 27% of the excess over $450,000

500,001 – 1,000,000

100,000 + 20% of excess over $500,000

57,900 + 28% of the excess over $500,000

1,000,001 +

200,000 + 20% of excess over $1,000,000

197,900 + 29% of the excess over $1,000,000

 

Year of Assessment 2012

Chargeable Income ($)

Tax Payable ($)

Social Responsibility Tax

0-15600

20% of excess over $0

15,601 – 22,000

3,120+20% of excess over $15,600

22,001 – 50,000

4,400 +20% of excess over $22,000

50,001 – 270,000

10,000 + 20% of excess over $50,000

270,001 – 300,000

53,999 +20% of excess over $270,000

23% of excess over $270,000

300,001 – 350,000

59,999 + 20% of excess over $300,000

6,900 + 24% of excess over  $300,000

350,001 – 400,000

69,999 + 20% of excess over $350,000

18,900 + 25% of excess over $350,000

400,001 – 450,000

79,999+ 20% of excess over $400,000

31,400 + 26% of the excess over $400,000

450,001 – 500,000

89,999 + 20% of excess over $450,000

44,400 + 27% of the excess over $450,000

500,001 – 1,000,000

99,999 + 20% of excess over $500,000

57,900 + 28% of the excess over $500,000

1,000,001 +

199,998 +20% of excess over $1,000,000

197,900 + 29% of the excess over $1,000,000

 

Year of Assessment 2008,2009,2010 and 2011

Chargeable Income ($)

Tax Payable ($)

0 – 9,000 20% of excess of $0
9,000-10,000 1,800 + 25% of excess over $9,000
10,001-20,000 2,050 + 30% of excess over $10,000
20,001 + 5,050 + 31% of excess over $20,000

Year of Assessment 2005 ,2006 and 2007

Chargeable Income ($)

Tax Payable ($)

0 – 8,840 20% of excess over $0
8,841 – 10,000 1,768 + 25% of excess over $8,840
10,001 – 20,000 2,058 + 30% of excess over $10,000
20,000+ 5,058 + 31% of excess over $20,000

 

Year of Assessment 2003 and 2004

Chargeable Income ($)

Tax Payable ($)

0 –  7,500 20% of excess over $0
7,501 – 10,000 1500 + 25% of excess  over $7,500
10,001 – 20,000 2,125+ 30% of excess over $10,000
20,000+ 5,125 + 32% of excess over $20,000

 

Year of Assessment 2002

Chargeable Income ($)

Tax Payable ($)

0 –  6,500 20% of excess over $0
6,501 – 10,000 1,300 + 25% of excess over $6,500
10,001 – 20,000 2,175 + 31% of excess over $10,000
20,000+ 5175 + 32% of excess over $20,000

 

Year of Assessment 2001

Chargeable Income ($)

Tax Payable ($)

0 –  6,500 20% of excess over $0
6,501 – 10,000 1,300 + 25% of excess over $6,500
10,001 – 20,000 2,175 + 31% of excess over $10,000
20,000+ 5175 + 34% of excess over $20,000

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