Fiji Enacts 2025-2026 National Budget Revenue Policies

The Fiji Revenue and Customs Service (FRCS) has published on its Budget Amendments webpage the Amendment Acts enacted on 21 July 2025 for the implementation of the 2025-2026 National Budget Revenue Policies. The main measures are summarized as follows:

Income Tax Act

• The definition of "dividend" is 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 th…