Individuals resident in Fiji are subject to income tax on their worldwide income. Tax is levied on all forms of income except certain expressly exempted categories of income. Non-resident individuals in Fiji for tax purposes are subject to taxation on income arising from Fiji sources only. Where individuals reside outside Fiji but are in receipt of Fiji-sourced income, this income is subject to either Fiji income tax or withholding tax depending on the type of income.
The official currency of the Fiji Islands is the Fiji Dollar (FJD).
Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.