What is Telecommunication Levy?

Telecommunication levy is at a rate of one percent (1%) is imposed on all voice calls transmitted by any telecommunications services monthly. Voice calls refer to calls transmitted through the usage of normal telephone or mobile plans and credits, and not on charges relating to “calls made using the internet” or “other voice calls”
Click here to access Standard Interpretation Guide.

Who is responsible for the collection and payment of the levy?

The licensed telecommunication service provider shall charge, collect and pay the levy that is due to FRCS on or before 15 days after the last day of each month. This means that the burden of the tax will be levied on the consumers/users. The payment can be made to any FRCS office or directly to the FRCS bank account and returns filed through TPOS.   

Legislative Provision

The telecommunication levy is administered under Section 98, 135, 256 and 137 of the Income Tax Act 2015.

Further Information

For more information, please contact our Customer Service Centre by calling our toll-free number 1326 or email us at info@frcs.org.fj, or visit any of our nearest FRCS offices.

Last Updated - July 28, 2025