Fiji 2026-2027 National Budget Summary of Revenue Policies Including CbC Reporting Requirements and Several Other Changes

On 26 June 2026, the Fiji Revenue and Customs Service (FRCS) published the 2026-2027 National Budget Summary of Revenue Policies. The main measures are summarized as follows:

Income Tax Act

• A business will be allowed a 150% tax deduction for the full amount of expenditure incurred within a tax year on the establishment of new sporting facilities;
• A new tax holiday and import duty concessions will be made available for companies to establish a new cement factory, with qualifying companies i…