Personal Income Tax – Salary & Wage Earners

What is the income tax threshold?

The income tax threshold for resident individuals as of 1 January, 2012 is FJ$15,600.
Previous years income tax threshold:


Threshold (FJ)









2008 June-December


2008 January-May







Whether your income is above or below FJ$15,600, a return must be lodged so that a proper assessment can be done by the Authority.
Any tax overpaid will be refunded and any tax short paid will be recovered from you.

Tax rates

Normal tax is levied on Chargeable income ( i.e. Total income less exemption and allowances).

There are separate rates of normal tax for resident and non-resident individuals.

What incomes are taxed?

There are three main categories of incomes of individuals, namely:

  • income from employment.
  • income from property.
  • income from business/investments.

Income from employment

For taxpayers that receive income from employment, their total income will include income from emoluments. This includes:

  • salary, wages, overtime, bonus, remuneration.
  • gratuities.
  • the estimated annual  total of any quarters or board or residence.
  • the estimated annual  total of any other allowance granted in respect of employment (in cash or kind).
  • stipends.
  • commission, or other amounts for services.
  • directors’ or management fees.
  • retiring allowances or pension, accruing in, derived from or received in Fiji.

All incomes are subject to tax, however, some payments are exempt from tax. Special provisions for exemptions are available in the


Only income from employment and investments such as interest and dividend income should be returned on the


Emoluments does not include any salary or share of profits arising from a trade, business, profession or vocation carried on by any person either by himself or in partnership with any other persons.

An employee who also receives income from business or share of estate/ partnership must lodge a business return

, instead of the salary and wage earner return Form S.

Income from property

This includes the following:

  • rental/lease income (excluding native lease), whether derived individually, through a Real Estate Agent or the government.

Income from business/investments

This includes the following:

  • interest received from savings and term deposits with financial institutions under the Banking Act.
  • interest received from loans/money lending whether licensed or not.
  • dividends received from shares/investments.

Residents & non-residents

A person is regarded as a resident if his/her permanent home or place of residence is in Fiji. If a person is not normally a resident in Fiji , he/she may be regarded as a resident if he/she has actually been in Fiji , continuously or regularly during more than one-half of the income year. He/she must satisfy the Chief Executive Officer that he/she will take up residency in Fiji.

Residents are taxed on their worldwide income (all sources) . A resident individual  for income tax purposes is a person (other than a company) who resides in Fiji , is domiciled in Fiji or has been in Fiji for more than half of the income year

Non-residents are taxed only on their income derived or earned in Fiji.

An individual, who is a medical doctor, is granted leave by his employer to work in Australia for 2 years. He does not derive any income in Fiji during that period.

Since he is only working temporarily in Australia, he is still a Fiji resident for tax purposes, therefore is required to lodge returns for the income received in Australia. That income is taxable in Fiji and he will be allowed a credit for the tax paid in Australia.

Relief from Double Taxation

Double taxation of residents is avoided by allowing credits for foreign tax paid on income derived from countries with which Fiji has tax treaties. Fiji allows unilateral relief from double tax on income from non-treaty counties, provided the income has been subject to tax in that other country.
Fiji has entered into agreements for the avoidance of double tax with the following countries: 

, , , , , ,   .

Who should lodge an income tax return?

All salary and wage earners should lodge a 

return regardless of the income amount earned during the year.

Before you send us your return, you should check that the necessary spaces have been filled and that your

and any documents to support your claims for exemption, deduction or allowance are attached.

The section on declaration must be completed and signed as well.

Once your return is received, it becomes the property of the Authority and as such, the Authority is obligated under the secrecy provisions of the

to refrain from revealing to any person any documents or information without lawful excuse. This prohibition would include the making of copies of returns when requested by the taxpayer.

The form can be hand delivered to any of our Customer Service Centers or sent by post. You do not need to buy a stamp for the envelope, as correspondence addressed to the Chief Executive Officer will be carried by Post Fiji free of charge.

When do I lodge a tax return?

You must lodge your Form S for the immediate preceding year by 31 March each year.


Year Ending Due Date for Lodgement
31 December 2012 31 March 2013
31 December 2011 31 March 2012
31 December 2010 31 March 2011


What penalties apply for failing to lodge your tax return by the due dates?

If you lodge your return late, you will be charged Late Lodgement Penalty of 20% on the amount outstanding on the return. An additional 5% penalty will apply for each month of default on the amount of unpaid tax.

If you cannot lodge your return by the due date then you may request for an extension of time. Application must be made in writing to our Lodgement Enforcement Unit.

What offences apply for not lodging your tax return?

If you do not lodge your return at all, then this will be regarded as an offence. The penalties upon conviction are:

  • a fine of FJ$15,000 or
  • imprisonment for term not exceeding 12 months or
  • both the above

What documentary evidences do I need to submit with my Income tax return?

The Salary & Wage Earner Return (Form S) should be lodged together with the following documentary evidences:


1 Original employee certificate(s)
2 Employers certificate of salary & wages paid for migrating taxpayers excluding civil servants
3 Original dividend certificate if earning any form of dividends during the year
4 Original bank interest certificate if earning bank interest during the year
5 Certified copy of certificate (birth/marriage) for any first time claims
6 Elderly dependant declaration form if claiming for an elderly dependant during the year
6 Statement of insurance premiums paid during the year to your insurer if you have your own insurance policy or had been making deductions relating to your spouse or child’s life insurance policy.


to view the Salary & Wage Earners brochure

What records do I need to keep?

Individual taxpayers should always maintain a copy of their yearly tax return lodged with FRCA together with all relevant details. All correspondences to and from FRCA is also to be filed for your own record.

This will enable you to compare your computation of the tax payable or refund due when you receive your notice of assessment. Once your return is received, it becomes the property of the Authority and as such, the Authority is obligated under the secrecy provisions of the FRCA Act to refrain from revealing to any person any documents or information without lawful excuse. This prohibition would include the making of copies of returns when requested by the taxpayer.

Every taxpayer must retain such accounts, documents and records for a period of not less than 7 years after the end of the tax period to which they relate.  Refer to

How do I calculate the final tax payable/refund amount?

Click on the link for more information  Instructions IRS201 or go to the tax calculator.

How will I be notified of the final tax payable/refund amount?

You will be notified of the final tax payable or refund amount through a Notice of Assessment, which will be posted to your last known postal address. 

Can I request for an amendment to my income tax return?

A request for an amendment to your income tax return is only allowed if it is lodged with FRCA within six (6) years from the end of year of assessment. A refund will only be made if it relates to an amendment for any of the three years immediately preceding the 2011 Income Tax Assessment.

Can I lodge an Objection to my Income Tax Assessment?

An objection to an Income Tax Assessment will only be dealt with by the Authority if it is lodged within sixty (60) consecutive days from the date of service of the Notice of Assessment.
Click on the link for more information Amendment & Correspondence Control Unit (ACCU)

Direct Deposit of Refunds

From 2010 there has been no more issuance of refund cheques.  All refunds are now deposited into your respective bank accounts. You are to insert the details of your bank account (bank name, branch & account number) in your yearly tax return.

When and how should I pay my tax?

Any tax payable amount should be settled within thirty (30) days from the date of Notice of Assessment. Should you fail to settle within the due date your case will bereferred to our Debt Management Service for recovery purposes.

Further information

For further assistance on personal income tax for salary & wage earners, you may send an email request to, or

Print This Page Print This Page



Revenue & Customs Services Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Phone: (+679) 3243000
Fax: (679) 3315537