Income tax on rent, worked example, in Fiji

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Non-resident couple´s joint monthly rental income1 US$1,500 US$6,000 US$12,000
Annual Rental Income 18,000 72,000 144,000
Less Costs2 (6,700) (21,700) (43,400)
= Taxable Income US$11,300 US$50,300 US$100,600
Income Tax Rates3
Up to FJD8,840 20% 1,126 1,126 1,126
FJD8,840 - FJD10,000 25% 185 185 185
FJD10,000 - FJD20,000 30% 1,490 1,911 1,911
Over FJD20,000 31% - 11,644 27,237
Annual Income Tax Due US$2,790 US$14,866 US$30,459
Tax Due as % of Gross Income 14.00% 14.00% 14.00%

DISCLAIMER: The information contained above is marketing material only and is not written tax advice directed at the particular facts and circumstances of any person and should not be relied upon. We encourage you to discuss your particular situation with us or an independent tax advisor. This information was last updated on October 1, 2007.


1 The property is jointly owned by husband and wife. Exchange rate as of 05 October 2007: 1 USD= 1.57015 FJD.

2 Estimated costs. Allowable deductible expenses are land rent (if any), local authority rates, property insurance, repairs and maintenance.

2 Income tax rates for nonresidents.