The Fiji Revenue and Customs Service advises that the 5% Tourism Services Tax will commence on 1 September 2026.

The commencement date was moved from the initially proposed date of 1 July 2026 to 1 September 2026, providing the tourism industry with a two-month transition period to prepare its systems and operational arrangements.

TST will apply to qualifying tourism services supplied or consumed from 1 September 2026 by businesses exceeding the prescribed $2 million turnover threshold.

The Standard Interpretation Guideline, containing detailed guidance and practical examples, is now available on this LINK.

FRCS will continue working with tourism operators, industry representatives and software providers to support a smooth transition.

Last Updated - 1 day ago