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New Zealand vs Fiji
Tax Rate Comparison

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

🇳🇿 New Zealand
vs
🇫🇯 Fiji
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10.5–39%
Thresholds may be adjusted; 39% top rate under review
No change
0–20%
20% top; climate resilience spending priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% maintained; no plans to change
No change
15%
15% VAT stable
No change

Corporate Tax Rate

Corporate Tax Rate
28%
28% stable
No change
20%
20%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
0–39%
No comprehensive CGT; Bright-line 2-year rule maintained
No change
10%
10% CGT maintained
No change

Social Security & Payroll

Social Security / Payroll
~3.5%
ACC levy review; no major structural change
No change
~20%
FNPF reform; adequacy improving
No change
State, Regional & Local Taxes

🇳🇿 New ZealandLocal & Regional Council Rates

New Zealand's 67 councils (cities and districts) levy property rates (analogous to council tax). There are no provincial or state-level income taxes — all income tax is national. GST is a national tax. Regional councils levy rates for transport, environmental, and water services. Auckland Council is New Zealand's largest with significant combined rating authority. The Earthquake Commission (EQC) levy is a national building insurance premium.

🇫🇯 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.

New Zealand vs Fiji: Key Tax Differences (2026)

💰 Income Tax: 🇳🇿 New Zealand has a higher top income tax rate (10.5–39% vs 0–20%). 🇫🇯 Fiji is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).

🏢 Corporate Tax: 🇫🇯 Fiji offers a lower corporate rate (20% vs 28%), which can influence business location decisions.

📈 Capital Gains: 🇫🇯 Fiji taxes investment gains at a lower rate (10% vs 39%), benefiting investors.

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All 🇳🇿 New Zealand comparisons →All 🇫🇯 Fiji comparisons →