2024 – 2025 National Budget, Summary of Revenue policies
Acts
- Act-4-Tax-Administration-Budget-Amendment-Act-2024
- Act-5-Income-Tax-Budget-Amendment-Act-2024
- Act-6-Value-Added-Tax-Budget-Amendment-Act-2024
- Act-7-Customs-Budget-Amendment-Act-2024.
- Act-8-Customs-Tariff-Budget-Amendment-Act-2024.
- Act-9-Excise-Budget-Amendment-Act-2024.
- Act-10-Airport-Departure-Tax-Budget-Amendment-Act-2024.
- Act-11-Fiji-National-Provident-Fund-Budget-Amendment-Act-2024.
- Act-12-Tertiary-Scholarships-and-Loans-Service-Budget-Amendment-Act-2024.
- LN-55-58-FRCS-Information-Sharing-Income-Tax-Hotel-Investment-Incentives-and-ICT-Infrastructure-Investment-Incentives-and-FNPF-Amendment-Regulations-2024-.
- LN-59-73-Declaration-of-Biosecurity-Emergency-Areas-for-Bovine-Employment-Relations-Notices-Income-Tax-ICT-Business-Investment-Incentives-Customs-Amendment-and-LTA-Fees-and-Penalties-Amendment.
Bills
- Bill-No.-7-2024-2025-Appropriation-Bill-2024
- Bill-No.-8-Tax-Administration-Budget-Amendment-Bill-2024
- Bill-No.-9-Income-Tax-Budget-Amendment-Act-2024
- Bill-No.-10-Value-Added-Tax-Budget-Amendment-Bill-2024
- Bill-No.-11-Customs-Budget-Amendment-Bill-2024
- Bill-No.-12-Customs-Tariff-Budget-Amendment-Bill-2024
- Bill-No.-13-Excise-Budget-Amendment-Bill-2024
- Bill-No-14-Airport-Departure-Tax-Budget-Amendment-Bill-2024
- Bill-No.-16-Tertiary-Scholarships-and-Loans-Services-Budget-Amendment
- GN-48-Bills-to-be-presented-in-Parliament-Nos.-7-16
2023 – 2024 National Budget, Summary of Revenue policies
Regulations
Legal Notice No.52-65 of 2023.pdf
Information-Sharing-Amendment-Regulations-2023.pdf
Acts
- Act 4 Tax Administration (Budget Amendment)
- Act-5-Income-Tax-Budget-Amendment.pdf
- Act-6-Value-Added-Tax-Budget-Amendment.pdf
- Act-7-Customs-Budget-Amendment.pdf
- Act-8-Customs-Tariff-Budget-Amendment.pdf
- Act-9-Excise-Budget-Amendment.pdf
- Act-10-Airport-Departure-Tax-Budget-Amendment.pdf
- Act-11-Water-Resource-Tax-Budget-Amendment.pdf
- Act-12-Fiji-Revenue-and-Customs-Service-Budget-Amendment.pdf
- Act-14-Tertiary-Scholarships-and-Loans-Service-Budget-Amendment.pdf
Zero Rated and 15% Vat List
2022 – 2023 National Budget, Summary of Revenue policies
Acts
- Tertiary Scholarships and Loans Act 2014 – Revised 1 August 2022
- Tax Administration Act 2009 – Revised 1st August 2022
- Superyacht Charter Act 2010 – Revised 1 August 2022
- Income Tax Act 2015 – Revised 1st August 2022 [updated with Legislative History]
- Excise Act 1986- Revised 1 August 2022
- Value Added Tax Act 1991 – Revised 1st August 2022
- Diplomatic Privileges and Immunities Act 1971 – Revised 1 August 2022
- Diplomatic Missions and International Organisations Act 2016 – Revised 1 August 2022
Bills
- Bill No. 28 Tax Administration (Budget Amendment) (No. 2) Bill 2022 – Proof 2
- Bill No. 29 Income Tax (Budget Amendment) (No. 2) Bill 2022
- Bill No. 30 Value Added Tax (Budget Amendment) (No. 3) Bill 2022
- Bill No. 31 Customs (Budget Amendment) (No. 2) Bill 2022
- Bill No. 32 Customs Tariff (Budget Amendment) (No. 3)
- Bill No. 33 Excise (Budget Amendment) Bill 2022
- Bill No. 34 Superyacht Charter (Budget Amendment) Bill 2022
- Bill No. 35 Tertiary Scholarships and Loans (Budget Amendment) Bill 2022
Revised 2021 – 2022National Budget
Bills
- Bill No. 6 Revised 2021-2022 Appropriation Bill 2022
- Bill No. 7 Tax Administration (Revised Budget Amendment) Bill 2022
- Bill No. 8 Income Tax (Revised Budget Amendment) Bill 2022
- Bill No. 9 Value Added Tax (Revised Budget Amendmend) Bill 2022
- Bill No. 10 Airport Departure Tax (Revised Budget Amendment) Bill 2022
- Bill No. 11 Environment and Climate Adaptation Levy (Revised Budget Amen…
- Bill No. 12 Customs (Revised Budget Amendment) Bill 2022
- Bill No. 13 Customs Tariff (Revised Budget Amendment) Bill 2022
- Bill No. 14 Financial Management(Revised Budget Amendment) Bill of 2022
Acts
- Act 6 Tax Administration (Revised Budget Amendment)
- Act 7 Income Tax (Revised Budget Amendment)
- Act 8 Value Added Tax (Revised Budget Amendmend)
- Act 9 Airport Departure Tax (Revised Budget Amendment)
- Act 10 Environment and Climate Adaptation Levy (Revised Budget Amendment)
- Act 11 Customs (Revised Budget Amendment)
- Act 12 Customs Tariff (Revised Budget Amendment)
- Act 13 Financial Management(Revised Budget Amendment)
National Budget Amendments 2021-2022
Bills
- GN 79 Bills to be presented in Parliament Nos. 7-23
- Bill No. 7 2021-2022 Appropriation Bill 2021
- Bill No. 8 Customs (Budget Amendment) Bill 2021
- Bill No. 9 Customs Tariff (Budget Amendment) Bill 2021
- Bill No. 10 Value Added Tax (Budget Amendmend) Bill 2021
- Bill No. 11 Environment and Climate Adaptation Levy (Budget Amendment) Bill 2021
- Bill No. 12 Gambling Turnover Tax (Budget Amendment) Bill 2021
- Bill No. 13 Fiji National Provident Fund (Budget Amendmend) Bill 2021
- Bill No. 14 Employment Relations (Budget Amendment) Bill 2021.indd
- Bill No. 15 Tertiary Scholarship and Loans (Budget Amendmend) Bill 2021
- Bill No. 16 State Lands (Budget Amendmend) Bill 2021
- Bill No. 17 iTaukei Land Trust (Budget Amendmend) Bill 2021
- Bill No. 18 Biosecurity (Budget Amendment) Bill 2021
- Bill No. 19 Fruit Export and Marketing (Budget Amendment) Bill 2021
- Bill No. 20 Medicinal Products (Budget Amendmend) Bill 2021
- Bill No. 21 International Financial Organisations (Budget Amendment) Bill 2021
- Bill No. 22 Tax Administration (Budget Amendment) Bill 2021
- Bill No. 23 Income Tax (Budget Amendment) Bill 2021
Regulation
Acts
- Act 12 2021-2022 Appropriation
- Act 13 Customs (Budget Amendment)
- Act 14 Customs Tariff (Budget Amendment)
- Act 15 Value Added Tax (Budget Amendment)
- Act 16 Environment and Climate Adaptation Levy (Budget Amendment)
- Act 17 Gambling Turnover Tax (Budget Amendment)
- Act 18 Fiji National Provident Fund (Budget Amendment)
- Act 19 Employment Relations (Budget Amendment)
- Act 20 Tertiary Scholarship and Loans (Budget Amendment)
- Act 21 State Lands (Budget Amendment)
- Act 22 iTaukei Land Trust (Budget Amendment)
- Act 23 Biosecurity (Budget Amendment)
- Act 24 Fruit Export and Marketing (Budget Amendment)
- Act 25 Medicinal Products (Budget Amendment)
- Act 26 International Financial Organisations (Budget Amendment)
- Act 27 Tax Administration (Budget Amendment)
- Act 28 Income Tax (Budget Amendment)
- Act 29 Reserve Bank of Fiji (Budget Amendment)
- GN 84 Extension of time specified in respect of groups of businesses
- GN 85 Acts passed by Parliament (Nos. 12–34)
- Act 30 Fair Reporting of Credit (Budget Amendment)
National Budget Amendments 2020-2021
Bills
- Bill No. 13 2020-2021 Appropriation Bill 2020
- Bill No. 14 Tax Administration (Budget Amendment) Bill 2020
- Bill No. 15 Income Tax (Budget Amendment) Bill 2020
- Bill No. 16 Value Added Tax (Budget Amendment) Bill 2020
- Bill No. 17 Stamp Duties (Repeal) Bill 2020
- Bill No. 18 Service Turnover Tax (Repeal) Bill 2020
- Bill No. 19 Environment and Climate Adaptation Levy (Budget Amendment) Bill 2020
- Bill No. 20 Airport Departure Tax (Budget Amendment) Bill 2020
- Bill No. 21 Customs (Budget Amendment) Bill 2020
- Bill No. 22 Customs Tariff (Budget Amendment) Bill 2020
- Bill No. 23 Excise (Budget Amendment) Bill 2020
- Bill No. 24 Reserve Bank of Fiji (Budget Amendment) Bill 2020
- Bill No. 25 Accident Compensation (Budget Amendment) Bill 2020
- Bill No. 26 Local Government (Budget Amendment) Bill 2020
Acts
- Act 12 2020-2021 Appropriation
- Act 13 Tax Administration (Budget Amendment)
- Act 14 Income Tax (Budget Amendment)
- Act 15 Value Added Tax (Budget Amendment)
- Act 16 Stamp Duties (Repeal)
- Act 17 Service Turnover Tax (Repeal)
- Act 18 Environment and Climate Adaptation Levy (Budget Amendment)
- Act 19 Airport Departure Tax (Budget Amendment)
- Act 20 Customs (Budget Amendment)
- Act 21 Customs Tariff (Budget Amendment)
- Act 22 Excise (Budget Amendment)
- GN 75 Extension of time specified in respect of groups of businesses
- LN 6171 2020-2021 Budget Regulations
COVID-19 Response Budget
Bills
- Bill No. 2 of 2020 – Tax Administration (COVID-19 Response) (Amendment) Bill 2020
- Bill No. 3 of 2020 – Income Tax (COVID-19 Response) (Amendment) Bill 2020
- Bill No. 4 of 2020 – Value Added Tax (COVID-19 Response) (Amendment) Bill 2020
- Bill No. 5 of 2020 – Stamp Duties (COVID-19 Response) (Amendment) Bill 2020
- Bill No. 6 of 2020 – Customs (COVID-19 Response) (Amendment)Bill 2020
- Bill No. 7 of 2020 – Customs Tariff (COVID-19 Response) (Amendment) Bill 2020
Acts
- COVID-19 Response Bill 2020
- Tax Administration (COVID-19 Response) (Amendment) Bill 2020
- Income Tax (COVID-19 Response) (Amendment) Bill 2020
- Value Added Tax (COVID-19 Response) (Amendment) Bill 2020
- Stamp Duties (COVID-19 Response) (Amendment) Bill 2020
- Customs (COVID-19 Response) (Amendment) Bill 2020
- Customs Tariff (COVID-19 Response) (Amendment) Bill 2020
- Fiji National Provident Fund (COVID-19 Response) (Amendment) Bill 2020
- Public Health (COVID-19 Response) (Amendment) Bill 2020
National Budget Amendments 2019/2020
Bills
- Bill 8: Tax Administration Act
- Bill 9: Income Tax Act
- Bill 10: Value Added Tax Act
- Bill 11: Environment and Climate Adaptation Levy
- Bill 12: Stamp Duties Act
- Bill 13: Excise Act
- Bill 14: Customs Act
- Bill 15: Customs Tariff Act
- Bill 17: Tertiary Scholarship and Loans Act
- Bill 24: Environment and Climate Adaptation Levy
Regulations
- Tax Administration (Diplomatic Missions and International Organisations) (Refund) Regulations 2019
- Customs (Diplomatic Missions and International Organisations) (Refund) Regulations 2019
- Excise (Diplomatic Missions and International Organisations) (Refund) Regulations 2019
- Income Tax (Rates of Tax and Levies) (Amendment) Regulations 2019
- Income Tax (Collection of Provisional Tax) (Amendment) Regulations 2019
- Income Tax (Exempt Income) (Amendment) Regulations 2019
- Income Tax (Modernisation of Buildings Incentives) (Amendment) Regulations 2019
- Income Tax (Allowances for Depreciation and Improvements) Regulations 2019
- Income Tax (Depreciation Rates) (Amendment) Regulations 2019
- Income Tax (Withholding Tax) (Amendment) Regulations 2019
- Income Tax (Tax Free Region Incentives) (Amendment) Regulations 2019
- Income Tax (Warehouse Construction Incentives) Regulations 2019
- Income Tax (Hotel Investment Incentives) (Amendment) Regulations 2019
- Tax Administration (Electronic Fiscal Device) (Amendment) (No. 2) Regulations 2019
- Tax Administration (Infringement Notices) (Amendment) Regulations 2019
- Income Tax (Retirement Village Incentives) Regulations 2019
- Income Tax (Film-making and Audio-visual Incentives) (Amendment) Regulations 2019
- Income Tax (Residential Housing Development Package) (Amendment) Regulations 2019
- Income Tax (Manufacture of Pharmaceutical Products Investment Package) Regulations 2019
- Tertiary Scholarship and Loans Act (Amendment of Schedule 2)
Acts
- Customs (Prohibited Imports and Exports) (Amendment) (No. 2) Regulations 2019
- Act 8: Tax Administration Act
- Act 9: Income Tax Act
- Act 10: Value Added Tax Act (Budget Amendment)
- Act 11: Environmental and Climate Adaptation Levy (Budget Amendment)
- Act 12: Stamp Duties Act (Budget Amendment)
- Act 13: Excise Act (Budget Amendment)
- Act 14: Customs Act (Budget Amendment)
- Act 15: Customs Tariff Act (Budget Amendment)
- Act 17: Tertiary Scholarship and Loans Act (Budget Amendment)
National Budget Amendments 2018/2019
Bills
- Bill No.11: Tax Administration (Budget Amendment)
- Bill No.12: Income Tax (Budget Amendment)
- Bill No.13: Value Added Tax (Budget Amendment)
- Bill No.14: Service Turnover Tax (Budget Amendment)
- Bill No.15: Environment and Climate Adaptation Levy (Budget Amendment)
- Bill No.16: Fiji Revenue and Customs Service (Budget Amendment)
- Bill No.17: Excise (Budget Amendment)
- Bill No.18: Customs (Budget Amendment)
- Bill No.19: Customs Tariff (Budget Amendment)
- Bill No.23: Tertiary Loan Scheme (Budget Amendment)
Acts
- Act 13: Tax Administration (Budget Amendment)
- Act 14: Income Tax (Budget Amendment)
- Act 15: Value Added Tax (Budget Amendment)
- Act 16: Service Turnover Tax (Budget Amendment)
- Act 17: Environment and Climate Adaptation Levy (Budget Amendment)
- Act 18: Fiji Revenue and Customs Service (Budget Amendment)
- Act 19: Excise (Budget Amendment)
- Act 20: Customs (Budget Amendment)
- Act 21: Customs Tariff (Budget Amendment)
- Act 25: Tertiary Loan Scheme (Budget Amendment)
Amendments 2017/2018 National Budget
- Government of Fiji Gazette
- Bill No. 15: Appropriation Bill
- Bill No.16 Water Resource Tax (Ammendments)
- Bill No.17: Superyacht Charter
- Bill No. 18: Service Turnover Tax
- Bill No 19: Income Tax
- Bill No. 20: Tax Administration
- Bill No. 21: Pensions
- Bill No. 22: Tertiary Scholarship and Loans
- Bill No. 23: Stamp Duties
- Bill No. 24: Financial Management
- Bill No. 25: Land Transport
- Bill No. 26: Value Added Tax
- Bill No.27 Excise (Ammendments)
- Bill No. 28: Omnibus Electronic fare ticketing
- Bill No 29: Environmental Levy
- Bill No.30 Customs (Ammendments)
- Bill No. 31: Fiji Revenue and Customs Authority
- Bill No.32 Customs Tariff (Ammendments)
Last Updated - July 3, 2025