Relocation intelligence

🇫🇯 Moving to Fiji: tax, residency and cost of living

Progressive pay-as-you-earn tax with a FJD 30,000 tax-free threshold and a 20% rate for ordinary salaries; residents are taxed on worldwide income. Mandatory 8% FNPF contribution. No inheritance tax, no wealth tax; capital gains tax of 10% with broad exemptions.

Thinking of moving to Fiji? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
39%
Corporate tax
25%
Capital gains
10%
Wealth tax
No
Inheritance tax
No
Cost of living index
55
Safety
6/10
Internet quality
5/10
Visa-free destinations
91
Foreigners can own property
Yes
Residency in
6 months
Citizenship in
5 years

Taxes

Income tax is progressive with a 30,000 threshold and rates of 18% and 20% above it; above FJD 270,000 the marginal rate rises to 39% because the former Social Responsibility Tax is folded into the top bands. Residents are taxed on worldwide income.

Residency and visas

Residence is typically obtained via a work permit or an investor permit (FIRB, benchmark FJD 250,000). Naturalisation is possible after five years of residence and Fiji allows dual citizenship.

Property ownership

Foreigners can own apartments and land outside municipal boundaries, but residential land inside town limits is prohibited unless a dwelling is built within two years (Land Sales Act).

Cost of living and quality of life

Tropical island climate and a relaxed lifestyle, but healthcare is limited and internet quality is decent rather than excellent.

Passport and mobility

The Fijian passport gives visa-free or visa-on-arrival access to 91 destinations (Henley 2026, rank 59). Fiji is remote with no direct flights to Europe.

Why people move to Fiji

  • Generous tax-free threshold

    The first FJD 30,000 is tax-free and ordinary salaries are taxed at no more than 20%, keeping the effective burden low for middle incomes.

  • No inheritance or wealth tax

    Fiji levies no inheritance tax and no wealth tax, and capital gains below FJD 30,000 and on a primary residence are exempt.

Honest trade-offs

  • Inwoners van Fiji worden belast over hun wereldwijde inkomen, want het belastingstelsel is niet territoriaal.
  • Buitenlanders mogen onder de Land Sales Act geen residentiele grond binnen stads- of gemeentegrenzen bezitten, tenzij zij binnen twee jaar een woning bouwen.
  • De publieke gezondheidszorg is beperkt en voor ernstige behandelingen wijken veel bewoners uit naar Australie of Nieuw-Zeeland.
  • Door de afgelegen ligging in de Stille Oceaan zijn er geen directe vluchten naar Europa en zijn reizen lang en duur.

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Sources

Other destinations

AndorraUnited Arab EmiratesAfghanistanAntigua & BarbudaAnguillaAlbaniaArmeniaAngolaArgentinaAmerican SamoaAustriaAustralia