FRCS wishes to remind all taxpayers of the filing and payments due in May 2026.
| TAX TYPE | FILING AND PAYMENTS DUE |
| INCOME TAX CIT (Companies) CIT (Co-operatives) | Financial year end – February 2026 |
| INCOME TAX- EXTENSIONS | As per extension due date –May 2026. |
| VALUE ADDED TAX (VAT) | Monthly – for taxable period for April 2026 |
| PAYE AS YOU EARN (PAYE) | Monthly – taxable period – April 2026. |
| PROVISIONAL TAX (PT) | PT for the taxable period – April 2026. |
| CAPITAL GAINS TAX (CGT) | CGT is due within 30 days of disposal of a capital asset. |
| GAMBLING TURNOVER TAX (GTT) | GTT is due within 14 days from the date of taxable activity. |
| ALL TAX TYPES | All outstanding returns and payments due on or before 31st May 2026 be lodged and paid. |
| PAYMENTS DUE | |
| COMPANY ADVANCE TAX PAYMENT | Financial Year Tax Year Period Instalment End 31/05/26 2025 01/06/25 – 31/05/26 3rd 31/08/26 2026 01/09/25 – 31/08/26 2nd 30/11/26 2026 01/12/25 – 30/11/26 1st |
| TAX ARREARS | Arrears and arrangements in place due for the month of May. |
Due Date: All lodgments to be filed and payments to be made by 31st May 2026.
•For Filing: Log on to our TPOS Portal through this link https://tpos.frcs.org.fj/taxpayerportal/#/Logon and navigate to the filing obligation tile.
•For Payment: Use Online/Bill Payment options or visit any FRCS office.
For assistance, please contact us on our toll-free line 1326 or 3243000, or email at info@frcs.org.fj.
Last Updated - May 19, 2026