As per section 107 of the Income Tax Act 2015, all Real Estate Agents are required to file the Rental Annual Report (RAR) for a calendar year by the end of February of the following year.

The Income Tax Act 2015 defines a Real Estate Agent as a person who holds himself or herself ready to act for reward as an agent in respect of the sale or other disposition of land or business, either with or without any interest in land, or the purchase or other acquisition of land or business, either with or without any interest in land, or in respect of the leasing and letting of land or business, whether or not the person carries on any other business.

A late lodgment penalty of $1 per day is applicable if Rental Annual report filing is filed late.

Correspondence letters will be sent to the taxpayers as a part of communication from FRCS.

Please refer to the following links for the User Manuals and YouTube Tutorial videos

For further information, please e-mail tfinau@frcs.org.fj and/or fwalli@frcs.org.fj or call our toll-free line 1326 or 3243000.

Last Updated - July 28, 2025