Fiji capital gains tax calculator
Fiji charges a separate 10% Capital Gains Tax on the gain from each disposal of a capital asset. A gain of FJ$30,000 or less on a disposal is exempt, your first home and shares listed on the South Pacific Stock Exchange are exempt, and the return is due one month after the sale.
Work out the tax on a share, property or other asset disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, tests each disposal against the FJ$30,000 exemption, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Income Tax Act 2015 as revised by the Fiji Revenue and Customs Service.
Current rules
The rates behind the number
The capital gains tax by year
| Tax year | Rate on the gain | Exempt if the gain on a disposal is | Loss set-off |
|---|---|---|---|
| 2021 | 10% | FJ$30,000 or less | None |
| 2022 | 10% | FJ$30,000 or less | None |
| 2023 | 10% | FJ$30,000 or less | None |
| 2024 | 10% | FJ$30,000 or less | None |
| 2025 | 10% | FJ$30,000 or less | None |
| 2026 | 10% | FJ$30,000 or less | None |
| 2027 | 10% | FJ$30,000 or less | None |
Rules and exemptions
| Rule | Value |
|---|---|
| Gain | Sale price, VAT excluded, less the cost of the asset including incidental costs and improvements |
| Gain of FJ$30,000 or less on a disposal | Exempt for a resident individual or Fijian citizen |
| Gain above FJ$30,000 | 10% of the whole gain |
| Asset sold in parts, or jointly owned | The FJ$30,000 test reads the total gain of all parts and all owners |
| First residential property or principal residence | Exempt on the first disposal |
| Shares listed on the South Pacific Stock Exchange | Exempt |
| Shares held before 1 May 2011 | Exempt on disposals from 1 August 2021 |
| Capital losses | Reduce no gain; no carry-forward |
| Return and payment | Within one month after the disposal |
| Late penalties | 20% for late lodgement, 25% for late payment |
Questions
Fiji capital gains questions
How much is capital gains tax in Fiji?
10% of the gain. Section 65 of the Income Tax Act 2015 imposes Capital Gains Tax on the gain from the disposal of a capital asset, and the Income Tax Regulations 2016 set the rate at 10%. It is a separate tax and does not stack on the income-tax scale.
Is gain under FJ$30,000 exempt?
Yes. A gain of FJ$30,000 or less on a disposal is exempt for a resident individual or Fijian citizen (section 67). The test is all or nothing: a gain of FJ$30,001 pays 10% on all of it, which is FJ$3,000.10. An asset sold in parts, or owned jointly, is tested on the total gain of all the parts and all the owners.
What assets does the tax cover?
Land and buildings and interests in them, leases, yachts and boats, aircraft, shares and securities, goodwill and other intangibles, interests in partnerships and trusts, and options or rights over any of these. Trading stock and business intangibles are outside it.
Is my home exempt?
The first disposal of your first residential property or principal place of residence is exempt for a resident individual or Fijian citizen. Your first residential property is the first one you acquired, held alone or with your spouse.
Are shares exempt?
Shares listed on the South Pacific Stock Exchange are exempt. Shares you held before 1 May 2011 are exempt on disposals from 1 August 2021. Gains on other shares pay 10%, subject to the FJ$30,000 exemption.
Do losses reduce the tax?
No. Section 66(2) provides that a gain on one asset is not reduced by a capital loss on another, and Fiji carries no capital loss forward.
How is the gain worked out?
The sale price, excluding VAT, less the cost of the asset (section 66). Cost includes the price paid, incidental costs of buying and selling, and money spent improving the asset.
When is the tax paid?
File a Capital Gains Tax return within one month after the disposal and pay by the same date. The return is required even when the gain is exempt or the sale made a loss, except for SPSE-listed shares. Late lodgement carries a 20% penalty and late payment 25%. The land, company, aircraft and maritime registries ask for a Capital Gains Tax certificate from FRCS before they record a transfer.
Does a non-resident pay?
A non-resident pays 10% only on Fiji assets, and the FJ$30,000 and first-home exemptions are reserved for resident individuals and Fijian citizens. A resident pays on assets anywhere and credits foreign tax paid on the disposal (section 68).
Does my income change the rate on a gain?
No. The 10% is flat and never stacks on the income-tax scale, which from 2024 runs from 18% above FJ$30,000 to 39% above FJ$1,000,000.