Last updated : 11.05.2026
Expense rules in Fiji.
Fiji applies VAT at 15% (since 2024, previously 9%). South Pacific tourism hub.
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1Expense rules & reclaimable VAT
VAT 15% single rate (increased from 9% to 15% in 2024).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 15% | Deductible | Tax invoice + TIN |
| Lodging | 15% | Deductible | TIN |
| Alcohol | 15% | Limited | Excluded |
| Fuel | 15% | Deductible | Invoice |
| Transport | 15% | Deductible | Taxi/airfare |
| Gifts | 15% | Non-deductible | Cap |
Receipt
Tax invoice
TIN mandatory
SourcesFiji Revenue and Customs
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesFiji Revenue and Customs
3Per diem and travel allowances
Company policy. Suva and Nadi (tourist) most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Suva | FJD 50 | FJD 180 | FJD 300 |
| Nadi | FJD 55 | FJD 200 | FJD 320 |
| Lautoka | FJD 45 | FJD 160 | FJD 270 |
| Other | FJD 38 | FJD 140 | FJD 230 |
Conversion
~1 EUR = 2.5 FJD
Stable
SourcesFiji Revenue and Customs
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Tax Free Zones | Incentives | Per approval | Regime |
Limitations
7 years
Keep
SourcesFiji Revenue and Customs
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