Social Responsibility Tax (SRT)

The social responsibility tax is imposed on an individual who has a chargeable income exceeding FJD$270,000.00.

It is a special contribution to the welfare of the underprivileged in Fiji.

When does it come into effect?

The tax comes into effect from 1 January, 2012.

Who is liable to pay the tax?

It applies to resident and non-resident individuals who have a total chargeable income exceeding FJ$270,000 during the income tax year based on incremental system.

Who is responsible for the collection and payment of the tax?

- Salary and wage earners – employers will make the SRT calculations, deductions and remittances in the same manner as that of PAYE Final Tax.

- Salary and wage earners with business income [e.g rental income, taxi income, bank interest] will be required to either inform their employers of their estimated chargeable income for the year and/or make payments directly to FRCA. The employer shall be liable to calculate the SRT amount payable and make the payment to FRCA.

- Fiji nationals employed in international organizations based in Fiji, embassies and foreign missions will be required to make their own arrangements for payment if there is no PAYE final tax system in their organization.

- For those that are self-employed, they will be required to estimate their chargeable income similar to the Provisional Tax System and make payments directly to FRCA on a monthly basis.

How is SRT calculated?

SRT is computed by applying the rate to the chargeable income. The rates are provided in Table A9 under the Income Tax Act revised 13th March 2014; Act No.5 of 2014 An Act to Amend the Income Tax Act (Cap. 201)

The tax ranges from 23% to 29% per annum for resident and non-resident individuals.

The resident/non-resident individual who expects to earn over FJ$270,000 in 2012 and subsequent years will be required to estimate their chargeable income. If the estimate exceeds FJ$270,000 they must calculate the amount of tax that is due each month and make payments to FRCA. Employers will be required to make deductions and remittances as well.

What is the due date for payment of SRT?

You must pay the tax on or before the end of each month following the month in which the tax was deducted.


Month Ending Due Date for payment
31 March 2014 30 April 2014
31 March 2013 30 April 2013
28 February 2012 31 March 2012
31 January 2012 28 February 2012


Further information:

For further assistance on Social Responsibility Tax, you may send an email request to, or


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