Fiji Taxes: The Taxes and Fees Travellers Need to Know About
No one wants to hear about the extra fees they have to pay. In Fiji, receipts can often get quite full of acronyms and percentages, particularly in the major resorts. Keep savvy about what you’re spending with the help of this Fiji tax guide for travellers!
Plus, learn more about budgeting for Fiji in What is the Cost of Travelling in Fiji?
Tips for Paying Taxes and Extra Fees in Fiji
- There is a universally applied tax to all goods and services in Fiji, which is often included in the advertised price
- Ever wondered why the resort food prices were so high, for instance? In Fiji, there are two extra taxes applied to all goods and services bought by businesses that earn over a certain threshold. Go budget in terms of accommodation and eat out in the cities to avoid these extra taxes and keep your holiday costs to a minimum
- A price seems too good to be true? Ask if VAT, STT and ECAL are included
- Be aware that travellers paying by credit card will likely receive a 3% fee – learn more about What is the Best Way to Pay in Fiji?
- Pay cash wherever you can, noting that it will be the only payment option in the outer islands or more remote areas.
For more tips, see 17 Ways to Save Money When Travelling in Fiji.
Taxes on Goods and Services
VAT Rate: 9% of the price of all goods and services.
A tax applied to all goods and services in Fiji is known as the Value-Added Tax or “VAT”. This tax will be applied to most things that you buy in Fiji, from food in restaurants to watersports equipment hire to any activities you pay for. The VAT has been in existence in Fiji since 1992.
Almost all prices you will see in Fiji will include the VAT unless stated otherwise. If you’re unsure, it’s always best to ask whether the price includes VAT.
Since 2016, the VAT rate in Fiji has been 9% of the cost of the good or service.
VAT Refund Scheme
The Fiji VAT Refund Scheme allows travellers to claim a refund on VAT paid on goods bought in Fiji with selected retailers, usually souvenir stores. The goods purchased must be taken out of Fiji through Nadi International Airport or Suva Wharf when travelling to an overseas destination. The conditions of the VAT Refund Scheme include:
- Spend a minimum of FJ$500 (including VAT) in any of scheme-approved retailers
- The goods are taken out of Fiji within two months of purchase
- The goods are with you in your check-in baggage or carry-on luggage
- The retailer has attached a refund form to the tax invoices.
Be sure to ask retailers if they are on the refund scheme and, if so, to attach a refund form to your receipts.
Learn more about VAT in The Duty-Free Allowances for Fiji.
Taxes in Hotels, Resorts and Airports
There are two taxes tourists might experience when staying in hotels, resorts and when making a purchase at Nadi Airport. These are the Service Turnover Tax and the Environment & Climate Adaption Levy.
Service Turnover Tax (STT)
STT Rate: 6% on all goods and services within resorts, hotels and Nadi Airport
In Fiji, there is a tax applied to all goods and services purchased in particular hotels, resorts and Nadi Airport, called the Service Turnover Tax or “STT”. The tax applies at all hotels and resorts whose annual turnover is FJ$1.25million, i.e. the largest tourism operators. Historically, the STT used to be called the Hotel Turnover Tax (HTT) but was replaced by the STT.
Environment and Climate Adaption Levy (ECAL)
ECAL Rate: 10% on all prescribed goods and services within resorts, hotels and Nadi Airport
Like the STT, the Environment & Climate Adaption Levy (ECAL) is applied to Fijian businesses that earn over a certain threshold, which in many cases, includes popular hotels and resorts. The tax is used by the Fijian government to fund disaster relief, meteorology services, rural development, cyclone rehabilitation, environmental conservation and more.
Fiji Departure Tax
Rate: FJ$200 per tourist
As of 2016, the Fiji Departure Tax became a flat rate of FJ$200 for each tourist visiting Fiji. The Fiji Departure Tax is included in flight tickets to Fiji – not a fee that you have to pay separately upfront. For this reason, many tourists will not notice this rate when booking a flight to and from Fiji… But now you know!
Learn more about what to expect at the airport in Arrival at Nadi International Airport: Step-by-Step.