Corporate income tax (CIT) - statutory and targeted small business in Fiji
Fiji: Corporate income tax (CIT) - statutory and targeted small business was 25 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
25 Percentage of taxable income
Change on year
unchanged
World rank
2nd
of 9 countries
All-time high
35 Percentage of taxable income
in 2000
All-time low
20 Percentage of taxable income
in 2013
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Fiji, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Fiji recorded 25 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026.
Compared with earlier readings it is up 25.0% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Fiji peaked at 35 Percentage of taxable income in 2000 and was at its lowest, 20 Percentage of taxable income, in 2013.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Fiji, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 35 Percentage of taxable income | — |
| 2001 | 34 Percentage of taxable income | -2.9% |
| 2002 | 32 Percentage of taxable income | -5.9% |
| 2003 | 32 Percentage of taxable income | +0.0% |
| 2004 | 31 Percentage of taxable income | -3.1% |
| 2005 | 31 Percentage of taxable income | +0.0% |
| 2006 | 31 Percentage of taxable income | +0.0% |
| 2007 | 31 Percentage of taxable income | +0.0% |
| 2008 | 31 Percentage of taxable income | +0.0% |
| 2009 | 29 Percentage of taxable income | -6.5% |
| 2010 | 28 Percentage of taxable income | -3.4% |
| 2011 | 28 Percentage of taxable income | +0.0% |
| 2012 | 28 Percentage of taxable income | +0.0% |
| 2013 | 20 Percentage of taxable income | -28.6% |
| 2014 | 20 Percentage of taxable income | +0.0% |
| 2015 | 20 Percentage of taxable income | +0.0% |
| 2016 | 20 Percentage of taxable income | +0.0% |
| 2017 | 20 Percentage of taxable income | +0.0% |
| 2018 | 20 Percentage of taxable income | +0.0% |
| 2019 | 20 Percentage of taxable income | +0.0% |
| 2020 | 20 Percentage of taxable income | +0.0% |
| 2021 | 20 Percentage of taxable income | +0.0% |
| 2022 | 20 Percentage of taxable income | +0.0% |
| 2023 | 20 Percentage of taxable income | +0.0% |
| 2024 | 20 Percentage of taxable income | +0.0% |
| 2025 | 25 Percentage of taxable income | +25.0% |
| 2026 | 25 Percentage of taxable income | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 31.7 Percentage of taxable income | 29 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 22.4 Percentage of taxable income | 20 Percentage of taxable income | 28 Percentage of taxable income | 10 |
| 2020s | 21.43 Percentage of taxable income | 20 Percentage of taxable income | 25 Percentage of taxable income | 7 |
Countries ranked near Fiji
- 1 Democratic Republic of the Congo 30 Percentage of taxable income compare
- 1 France 36.13 Percentage of taxable income compare
- 2 Argentina 35 Percentage of taxable income compare
- 2 Eswatini 25 Percentage of taxable income compare
- 2 Morocco 35 Percentage of taxable income compare
- 2 Netherlands 25.8 Percentage of taxable income compare
- 2 Mauritania 25 Percentage of taxable income compare
- 2 Colombia 35 Percentage of taxable income compare
- 2 Malta 35 Percentage of taxable income compare
- 3 Türkiye 25 Percentage of taxable income compare
- 4 Slovenia 22 Percentage of taxable income compare
- 4 Estonia 22 Percentage of taxable income compare
More economy & growth data for Fiji
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.38 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.15 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 30.19 Percentage of GDP (2029)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.0122 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0164 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0309 Index (2024)
- Index of digital trade integration and openness 0.0596 Index (2024)
- Balanced trade in services 0.5978 US dollars, exchange rate converted (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Fiji?
- Corporate income tax (cit) - statutory and targeted small business in Fiji was 25 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Fiji?
- The highest recorded value was 35 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Fiji?
- The lowest recorded value was 20 Percentage of taxable income in 2013.
- How does Fiji rank for corporate income tax (cit) - statutory and targeted small business?
- Fiji ranks 2nd out of 9 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Fiji?
- Over the last ten years it is up 25.0%. The long-run trend across the full record is falling.
- Where does this Fiji data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.