Fiji Inheritance & Gift Tax Guide 2026

Overview — No Inheritance or Gift Tax

Fiji has one of the simplest wealth transfer tax regimes in the region: there is no inheritance tax, no estate duty, no death duties, and no gift tax. Gift duty was abolished in the tax reforms of the early 2000s. This means that assets can be transferred during lifetime or upon death without any direct tax charge. The absence of wealth transfer taxes makes Fiji a favourable jurisdiction for estate planning, particularly for individuals with international assets. However, it is important to note that there is no step-up in cost base for inherited assets — beneficiaries inherit the deceased's original acquisition cost for future capital gains calculations. Since Fiji has no CGT (abolished), this is primarily relevant for assets that generate ongoing income.

No Gift Tax — Lifetime Transfers

Gifts made during the donor's lifetime are not subject to any gift tax in Fiji. A gift can be made to any person — spouse, child, relative, friend, or charity — without incurring tax liability. There are no annual limits, thresholds, or reporting requirements for gifts. However, if the gift is of an income-producing asset, the recipient assumes the tax liability on the income generated by that asset. Gifts made with the intention of tax avoidance may still be subject to scrutiny under general anti-avoidance rules, particularly where income-splitting arrangements are involved.

No Inheritance Tax — Transfers on Death

Assets transferred upon death are not subject to inheritance tax, estate duty, or any death tax in Fiji. The estate of the deceased is not required to file a tax return solely because of death, though income earned up to the date of death must be reported in the final tax return. There is no deemed disposal of assets upon death for tax purposes — the estate or beneficiaries are treated as continuing the deceased's tax position. The absence of death taxes means that estate planning in Fiji focuses primarily on ensuring orderly succession, avoiding family disputes, and minimising probate costs, rather than tax mitigation.

Intestate Succession — Succession, Probate and Administration Act

If a person dies without a valid will (intestate), the distribution of their estate in Fiji is governed by the Succession, Probate and Administration Act (Cap 59). The estate is divided as follows:

• Spouse and children — the spouse receives one-third, the children share one-third, and the remaining one-third goes to the parents or next of kin
• Spouse, no children — the spouse receives one-half, the remaining half goes to parents or next of kin
• No spouse, children survive — the children share the entire estate
• No spouse, no children — the estate goes to parents, then siblings, then next of kin

Customary law may also apply to certain aspects of succession for indigenous Fijians, particularly regarding native land and traditional property. The iTaukei Land Trust Board (TLTB) administers native land matters.

Wills & Probate

Having a valid will is the most effective way to ensure assets pass according to the deceased's wishes. A will must be in writing, signed by the testator in the presence of two witnesses who are not beneficiaries. The will should appoint an executor to administer the estate. Probate is the legal process of recognising the will and granting the executor authority to distribute assets. The process involves applying to the High Court of Fiji with the will, death certificate, and inventory of assets. Probate fees are typically 1–3% of the estate value. The process can take 3–6 months in Fiji. Foreign nationals with assets in Fiji should have a separate Fijian will covering their Fiji assets to avoid delays.

FAQs

Do I need to pay tax on inherited property if I sell it?

Since Fiji has abolished CGT, there is no tax on the sale of inherited property. The sale proceeds are not subject to income tax unless you are a property developer or frequent trader (in which case it may be treated as business income). Rental income from inherited property is taxable as ordinary income.

Do I need to report gifts to the tax authorities?

No, there is no requirement to report gifts to FRCS for tax purposes. Gifts are not subject to tax in Fiji.

Does Fiji recognise foreign wills?

Foreign wills may be recognised in Fiji but must go through the probate process in Fiji to be effective for Fijian assets. It is generally advisable to execute a separate Fijian will for assets located in Fiji.

Disclaimer

This guide provides general information about Fijian inheritance and gift tax for the 2026 tax year. Succession law is complex and intersects with customary law. Always consult with a qualified Fijian lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.