Fiji Enacts 2026–2027 Budget Tax Package with VAT, Customs and New Tourism Services Tax

Summary 

• Fiji’s Parliament enacted the 2026–2027 National Budget tax measures, amending the income tax, VAT, tax administration and customs legislation, and introducing a new tourism services tax. 

• The 5% tourism services tax applies to licensed hotels and tour operators with annual turnover above FJ$2 million, effective 1 September 2026. 

• The measures were assented to by the President and published in the Government Gazette of 21 July 2026, alongside CbC reporting and beneficial-ownership provisions. 

Extended article 

Fiji’s Parliament has enacted the package of tax and revenue measures forming part of the National Budget 2026–2027. The legislation amends the income tax, value added tax, tax administration and customs laws, and introduces a new tourism services tax, giving effect to the Budget presented by the Minister for Finance on 26 June 2026. 

Among the indirect-tax and trade measures, the headline is a new 5% tourism services tax applying to licensed hotels and tour operators with annual turnover above FJ$2 million, effective from 1 September 2026. The Budget also implements various changes to customs duty, VAT and excise tax, and – on the international side – introduces country-by-country (CbC) reporting for multinational groups with global revenue of at least EUR 750 million, automatic exchange of information provisions and a beneficial-ownership framework. 

The measures were assented to by the President and published in the Government Gazette of 21 July 2026. Businesses in the tourism and hospitality sectors should assess the interaction of the new 5% tourism services tax with existing VAT and service-turnover taxes, while importers should review the customs-duty and excise changes. 

Sources: Fiji Revenue & Customs Service – Budget Summary 2026–2027 (PDF); KPMG – Fiji 2026–2027 budget tax measures. 

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