Fiji 2025-2026 National Budget Summary of Revenue Policies

On 27 June 2025, the Fiji Revenue and Customs Service (FRCS) published the 2025-2026 National Budget Summary of Revenue Policies. The main measures are summarized as follows:

Income Tax Act

• The definition of "dividend" will be amended to ensure that Capital Gains Tax (CGT) is applied to any gain from share buyback or similar transactions;
• Unexplained and unidentified deposits in taxpayers' e-wallet accounts during the year will be included in the computation of gross income if traceable t…