Fiji Rental Income Guide 2026

Overview — Rental Income Tax in Fiji

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to income tax in Fiji. Unlike some countries that apply a flat withholding tax on gross rent, Fiji treats rental income as ordinary income subject to progressive IIT rates for individuals or CIT rates for companies. This means the tax payable depends on the landlord's total income profile. The Fiji Revenue and Customs Service (FRCS) administers rental income tax under the Income Tax Act. Landlords must declare all rental income in their annual tax return and may deduct genuine expenses incurred in earning that income.

Tax Rates — IIT 0–20% for Individuals

Rental income is aggregated with all other income (salary, business income, etc.) and taxed at the landlord's marginal IIT rate:

• 0% — on total annual income up to FJD 30,000 (tax-free allowance)
• 18% — on total annual income from FJD 30,001 to FJD 50,000
• 20% — on total annual income exceeding FJD 50,000

For corporate landlords, rental income is taxed at the standard CIT rate of 20%. The tax-free allowance applies only to individuals. A landlord with FJD 40,000 in salary and FJD 20,000 in rental income (total FJD 60,000) would pay: 0% on first FJD 30,000 + 18% on FJD 20,000 (FJD 3,600) + 20% on FJD 10,000 (FJD 2,000) = FJD 5,600 total tax.

Allowable Deductions

Landlords may deduct the following expenses from rental income when calculating taxable rental profit:

• Repairs & maintenance — not capital improvements (painting, plumbing, electrical repairs)
• Property management fees — paid to licensed real estate agents
• Insurance premiums — building, fire, and landlord liability insurance
• Mortgage interest — interest on loans used to acquire or improve the rental property
• Municipal rates — council rates paid to the local municipality
• Agency & legal fees — for tenant acquisition, lease agreements, and debt collection
• Depreciation — capital allowances on the building (if held in a company or elected by the individual)

Expenses must be wholly and exclusively incurred for the purpose of generating rental income. Personal use of the property requires apportionment of expenses. Capital improvements are not deductible but may be eligible for capital allowances over time.

Vacant Property Rules

Rental income is only taxable when the property is actually let or available for let. There is no deemed rental income for vacant properties occupied by the owner. However, municipal rates continue to apply regardless of occupancy. Expenses incurred during vacant periods (security, maintenance, insurance) may still be deductible if the property is genuinely available for rent. Short-term holiday letting (e.g., Airbnb, Booking.com) is treated as rental income and must be declared in the annual return. Expenses related to short-term letting are deductible proportionally.

Record-Keeping & Filing

Landlords must maintain records of all rental income and expenses for at least 5 years. Recommended records include lease agreements, rent receipts, invoices for repairs and maintenance, bank statements showing rent deposits, and loan statements for mortgage interest. Rental income is reported in the annual tax return (individuals file by 31 March, companies within 5 months of year-end). Landlords with losses from rental properties may offset those losses against other income in the same year, and unrelieved losses may be carried forward.

FAQs

Do I need to register for tax as a landlord?

If your total income (including rent) exceeds FJD 30,000 per year, you must register for tax with FRCS and file annual returns. If your only income is rent below this threshold, registration is not required.

What if I rent my property through an agency?

The agency may handle tenant payments, but the rental income remains taxable in your hands. The agency does not withhold tax on rent unless specifically directed by FRCS. You must declare the gross rent received.

Are advance rent payments (e.g., 1 year upfront) taxable in one year?

Yes, rental income is taxable in the year it is received, regardless of the period it covers. If you receive 12 months' rent in a single payment, the full amount is taxable in that year.

Disclaimer

This guide provides general information about Fijian rental income tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Fijian tax advisor or the Fiji Revenue and Customs Service for advice specific to your situation. InvestmentKit does not provide tax advice.