Fiji Gazettes Notices Amending Tax Regulations Under 2025-2026 National Budget

The Fijian Official Gazette July 31 published Legal Notice Nos. 35, 36, and 37, amending tax regulations under the 2025-2026 national budget. The notices include measures: 1) reducing, to 50,000 Fijian dollars (US$22,119) from 100,000 dollars (US$44,238), the required gross annual turnover for businesses under the Tax Administration (Electronic Fiscal Device) Regulations 2017, with the applicable regulations entering into force Jan. 1, 2026; 2) increasing, to 3.75 percent from 3 percent, the nonresident withholding tax rate for insurance premiums for the 2025 tax year under Income Tax (Rates of Tax and Levies) Regulations 2016, with the applicable regulations entering into ...