Fiji and New Zealand Commence Review of Double Taxation Agreement (DTA)

The Fiji Revenue and Customs Service (FRCS) is pleased to announce the commencement of the first round of negotiations with the New Zealand Inland Revenue Department (NZ IRD) to review the Double Taxation Agreement (DTA) between Fiji and New Zealand. The discussions are being held in Wellington from 8–12 December 2025.

The Fiji delegation is led by FRCS Chief Executive Officer, Mr. Udit Singh, accompanied by senior members of FRCS Management.

The negotiation was formally opened by New Zealand’s Commissioner of Inland Revenue, Mr. Peter Mersi, and began with a traditional Māori ceremony underscoring the strong and respectful partnership between the two countries. The New Zealand delegation is led by Ms. Carmel Peters, Strategic Policy Advisor at NZ IRD.

The current DTA was first signed on 27 October 1976 and amended in 1986 and 1994. This comprehensive review, the first since those changes presents a timely opportunity to modernise the agreement in line with current international tax practices and ensure fair and transparent tax outcomes for both jurisdictions.

New Zealand remains one of Fiji’s most important economic partners, with strong cooperation in trade, investment, labour mobility, and tourism. Strengthening tax treaty arrangements plays a vital role in improving investor confidence and supporting sustainable economic growth. This review also reinforces the Fiji–NZ Duavata Partnership, which reflects the shared vision of both nations to deepen collaboration across economic, social, and cultural spheres.

FRCS CEO Mr. Udit Singh said that Fiji values its strong and longstanding partnership with New Zealand, adding that this review reflects the shared commitment of both countries to ensuring a modern and fair tax treaty framework that supports business activity and safeguards the interests of our people. The Duavata Partnership provides an important foundation for these negotiations, highlighting mutual trust and cooperation as we work towards a future-ready agreement.

FRCS looks forward to productive discussions throughout this week and continued collaboration with New Zealand into 2026 as both countries work towards a modernised and mutually beneficial DTA.

Last Updated - February 4, 2026