Who is required to apply for a Tax Clearance?
Tax Clearance is sought for the purpose of remitting funds offshore which is based on various reasons. It is a Reserve Bank of Fiji (RBF) requirement as funds cannot be transferred out of Fiji without FRCS’s approval.
What is the financial limit for obtaining the Tax Clearance?
Effective from 6th October 2023, the financial limit of obtaining tax clearance has increased from FJ$10,000 to FJ$ 20,000. This excludes payment for services of any amount.
What is exempted from Tax Clearance?
The following are exempt from tax clearance:
1. Education funds paid to educational institutions for student’s fees.
2. Payments made for medical bills.
3. Import payments:
- Goods already landed and cleared by FRCS (inclusive of freight and insurance for shipment).
- Prepayment of term bills for goods already landed and cleared by FRCS.
- 3rd Party payments for goods landed and cleared by FRCS.
4. Merchanted goods – payments of goods which are facilitated via Fiji for other Pacific Island countries.
5. Payments for imports of fuel/oil and lubricants.
What are the requirements for applying for a Tax Clearance?
- Have all their tax returns lodged
- Have all their taxes paid
- He able to explain the source of the funds being transferred out of Fiji.
How to Apply for Tax Clearance?
You can apply for the Tax Clearance Certificate on our Taxpayer Online Service. Please refer to our user guide by clicking on this link for more information Click Here
Last Updated - July 1, 2025