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Maldives vs Fiji
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇲🇻 Maldives
vs
🇫🇯 Fiji
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–15%
15% top; tourism revenue recovery
No change
0–20%
20% top; climate resilience spending priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8–16%
T-GST 16% maintained; key revenue source
No change
15%
15% VAT stable
No change

Corporate Tax Rate

Corporate Tax Rate
15%
BPT 15% maintained
No change
20%
20%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
15%
15% via BPT
No change
10%
10% CGT maintained
No change

Social Security & Payroll

Social Security / Payroll
~14%
Pension reform; sustainability challenge
No change
~20%
FNPF reform; adequacy improving
No change
State, Regional & Local Taxes

🇲🇻 MaldivesIsland Council Taxes

The Maldives has 188 inhabited islands across 26 atolls administered by island and atoll councils. Councils have limited taxing powers — primarily fees for services. The Maldives Inland Revenue Authority (MIRA) administers all national taxes. Tourism dominates the economy (>60% of GDP via resort islands). The Business Profit Tax (BPT) at 15% and the Tourism Goods and Services Tax (T-GST at 16%) are major revenue sources. No personal income tax exists for residents earning under certain thresholds.

🇫🇯 FijiMunicipal & Town Council Taxes

Fiji's municipalities (including Suva City Council) levy rates on property, trade licences, and local service fees. Fiji's economy relies on tourism (60%+ of GDP), sugar exports, and remittances. COVID-19 devastated Fiji's economy in 2020–21. A new government elected in 2022 has implemented fiscal reforms including raising VAT. Fiji has one of the Pacific's most developed tax systems and is positioning itself as a climate-vulnerable small island developing state seeking climate finance.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Maldives vs Fiji: Key Tax Differences (2026)

💰 Income Tax: 🇫🇯 Fiji has a higher top income tax rate (0–15% vs 0–20%). 🇲🇻 Maldives is more favourable for high earners.

🛒 VAT/Sales Tax: Maldives has a higher consumption tax (8–16% vs 15%).

🏢 Corporate Tax: 🇲🇻 Maldives offers a lower corporate rate (15% vs 20%), which can influence business location decisions.

📈 Capital Gains: 🇫🇯 Fiji taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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All 🇲🇻 Maldives comparisons →All 🇫🇯 Fiji comparisons →