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Panama vs Fiji
Tax Rate Comparison

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

🇵🇦 Panama
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
0–25%
Territorial system; no plans to change
No change
0–20%
20% top; climate resilience spending priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7%
7% maintained
No change
15%
15% VAT stable
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; Panama removed from grey lists
No change
20%
20%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
10%
10% CGT maintained
No change
10%
10% CGT maintained
No change

Social Security & Payroll

Social Security / Payroll
~22.1%
CSS pension reform implementation
No change
~20%
FNPF reform; adequacy improving
No change
State, Regional & Local Taxes

🇵🇦 PanamaMunicipal & Corregimiento Taxes

Panama's 10 provinces and 81 districts have municipalities that levy commercial licence fees (Tasa Unica), property tax (impuesto de inmuebles at 0%–2.1%), and service fees. Panama City has the highest commercial licence fees. Panama uses a territorial tax system — income earned outside Panama is not taxed. This has made Panama a significant financial and trading hub. The Colón Free Zone is the world's second largest free trade zone. Panama is working to exit FATF grey lists and improve tax transparency.

🇫🇯 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.

Panama vs Fiji: Key Tax Differences (2026)

💰 Income Tax: 🇵🇦 Panama has a higher top income tax rate (0–25% vs 0–20%). 🇫🇯 Fiji is more favourable for high earners.

🛒 VAT/Sales Tax: Fiji has a higher consumption tax (7% vs 15%).

🏢 Corporate Tax: 🇫🇯 Fiji offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

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