The Fiji Revenue and Customs Service (FRCS) has collected net revenue of $3.510 billion for the financial year ended 31 July 2026—the highest annual revenue collection recorded by the Service.

The result is $136.2 million, or 4.0 per cent, above the Government’s annual forecast of $3.374 billion. It is also $25.8 million, or 0.7 per cent, higher than the $3.485 billion collected in the previous financial year.

FRCS Chief Executive Officer Mr Udit Singh said the result demonstrated the resilience of Fiji’s economy despite geopolitical uncertainty, international fuel-supply pressures, imported inflation and softer expectations for tourism and consumer activity.

“This record result reflects the strength of Fiji’s underlying business and employment base. Businesses continued to operate and contribute, employers-maintained jobs and wages, trade remained active, and taxpayers continued to support the country despite a challenging economic environment,” Mr Singh said.

Growth was led by Net Income Tax, which increased by $53.7 million, Net Customs collections, which increased by $46.6 million, and Departure Tax, which increased by $43.7 million.

Within these categories, PAYE increased by $37.9 million and Company Income Tax rose by $28.3 million. These results point to continued resilience in formal employment, wages, and business profitability. Fiscal Duty, Domestic Excise Duty, Withholding Tax, and Import Excise Duty also recorded positive annual growth.

Net VAT declined by $102.8 million compared with the previous year, principally reflecting the reduction in the VAT rate from 15 per cent to 12.5 per cent, together with refund and payment-timing effects. The decline should therefore not be interpreted as an equivalent reduction in underlying economic activity.

The July collection was $288.8 million, which was $16.6 million below forecast and $22.3 million below July 2025. The softer monthly result was influenced by the timing of Company Income Tax payments and higher refunds. Nevertheless, the strong performance over the preceding eleven months enabled FRCS to finish the year well above its annual forecast.

Mr Singh said the result was broadly consistent with the Reserve Bank of Fiji’s assessment that the economy continues to grow, although at a slower pace and with elevated risks from fuel prices, inflation, and global uncertainty.

“We should view this achievement with confidence but not complacency. The economic risks remain real, but the breadth of the revenue result shows that Fiji enters the new financial year with a resilient economic and fiscal foundation.”

Mr Singh thanked Fiji’s taxpayers, businesses, employers, importers, exporters, customs brokers, and tax agents for their contribution.

“This achievement belongs first and foremost to Fiji’s taxpayers. Every dollar collected supports essential public services, including healthcare, education, infrastructure, social assistance, and border protection.”

“I also thank the FRCS Board for its leadership and governance, our staff for their professionalism and commitment, and the Government, Ministry of Finance, Reserve Bank of Fiji and our partner agencies for their continued cooperation and support.”

KEY HIGHLIGHTS

• Net revenue: $3.510 billion

• Highest annual collection recorded by FRCS

• Above annual forecast: $136.2 million, or 4.0 per cent

• Above the previous financial year: $25.8 million, or 0.7 per cent

• July 2026 net revenue: $288.8 million

The Fiji Revenue and Customs Service (FRCS) has detected the circulation of fraudulent Tax Clearance and Tax Compliance Certificates (TCCs), as well as fake letters falsely claiming that legitimately issued certificates have been cancelled due to a system error.

FRCS advises that these documents are fraudulent, unauthorised, and do not originate from the Service. The creation, distribution, possession, use, or presentation of false tax documents may constitute serious criminal offences and may result in investigation and prosecution under the applicable laws of Fiji. Offenders may face substantial fines, imprisonment, or both.

FRCS is urging businesses, government ministries and departments, statutory bodies, financial institutions, procurement entities, and members of the public to exercise extreme caution and independently verify the authenticity of any certificate purportedly issued by FRCS before relying on it for any official purpose.

FRCS also wishes to clarify that it does not cancel, revoke, or invalidate Tax Clearance or Tax Compliance Certificates through informal emails, third-party correspondence, or unverified letters. Any change to the status of a certificate is reflected through FRCS’s official systems and can be verified via the FRCS Taxpayer Online Services Certificate Validation Portal.

FRCS Chief Executive Officer, Mr Udit Singh, said the Service takes any attempt to undermine the integrity of Fiji’s tax administration system very seriously. “The circulation of fake tax certificates and fraudulent cancellation notices is a deliberate attempt to deceive businesses, government agencies, and the public. FRCS will not tolerate any activity that compromises the integrity of our systems and processes.”

Mr Singh stressed the importance of verifying certificates through official channels before accepting them as valid. “We strongly urge all organisations and individuals not to accept any tax certificate at face value. Verification should be undertaken immediately through our official certificate validation portal or directly with FRCS.”

Mr Singh further advised organisations that encounter suspicious certificates to take immediate precautionary measures. “Where a fraudulent or suspicious certificate is identified, organisations should retain a copy of the document, suspend or pause the relevant transaction or process, and report the matter immediately to FRCS together with details of the individual or entity that submitted the document.”

He further warned that those involved in producing, distributing, possessing, or using fraudulent tax documents could face significant legal consequences. “Any person found to be producing, distributing, possessing, or using fraudulent tax documents will be subject to investigation and appropriate action under the law. These activities may constitute serious criminal offences, and FRCS will work closely with relevant enforcement agencies to ensure those responsible are held accountable.”

FRCS encourages any person who receives a suspicious certificate, cancellation notice, or related correspondence to report the matter immediately.

Verify Before You Rely

Stakeholders can verify the authenticity of Tax Clearance and Tax Compliance Certificates through the official FRCS Certificate Validation Portal:

FRCS strongly encourages all organisations and individuals to complete this verification process before accepting any certificate for business, procurement, regulatory, financial, or administrative purposes.

Need Assistance?

For further assistance, contact FRCS through the following channels:

Toll-Free: 1326

Phone: 324 3000

Email: info@frcs.org.fj

Visit: Your nearest FRCS office

FRCS remains committed to protecting taxpayers, safeguarding the integrity of its systems, and maintaining public confidence in Fiji’s tax administration framework. All stakeholders are encouraged to verify tax certificates through official FRCS channels and promptly report any suspicious documents or correspondence.

FRCS recently hosted a Customs Broker forum at the Suva Port by virtually connecting Suva and Nadi Port to provide an awareness on the 2026/2027 National Budget and requirements for importation of the prefabricated home.

The forum formed part of FRCS’ ongoing commitment to strengthening collaboration and engagement with key stakeholders. Customs Brokers remain valued partners in supporting Fiji’s trade environment, playing a critical role in facilitating efficient, transparent, and compliant import and export processes. FRCS recognises that strong partnerships are essential to achieving national economic and revenue objectives.

During the session, FRCS senior officials provided detailed briefings on budgetary and revenue policy measures relevant to Customs Brokers. The forum served as a platform for open dialogue, technical clarification, and the exchange of insights to support a shared understanding of the new fiscal policies and their practical implications.

A key focus of the discussion was on tariff and duty adjustments, including duty concessions, customs tariff reductions, and other revenue measures introduced under the 2026/2027 National Budget. Participants also received updates on compliance requirements and ongoing transformation initiatives aimed at improving service delivery and operational efficiency.

Attendees were given the opportunity to engage directly with FRCS officials, seek clarification on specific matters, and receive tailored guidance on customs and taxation-related issues. The engagement fostered constructive discussions, enhanced stakeholder understanding, and reinforced the spirit of partnership between FRCS and the customs brokerage community.

The forum also provided Customs Brokers with an avenue to raise operational concerns, explore practical solutions to customs and tax challenges, and gain expert advice from FRCS specialists.

FRCS remains committed to supporting businesses and stakeholders through ongoing awareness and engagement initiatives. These efforts are designed to ensure that stakeholders remain well-informed, prepared, and equipped for the effective implementation of the 2026/2027 National Budget revenue policies and related reforms.

The Fiji Revenue and Customs Service (FRCS) today celebrated a major milestone in its ongoing commitment to empowering Micro, Small and Medium Enterprises (MSMEs), hosting a vibrant MSME Day 2026 event in Suva that highlighted the achievements, resilience, and growth of Fiji’s small business community.

The event was attended by the Deputy Representative of the UN Women Fiji Multi-Country Office, Ms. Eri Taniguchi, who commended the significant progress made by Fiji’s MSME sector and recognized the positive impact of partnerships that support entrepreneurs, particularly women-led businesses.

A total of 252 MSMEs from the FRCS MSME Business Community were presented with certificates in recognition of their dedication to business development, compliance, and continuous learning. Among them, 39 MSMEs successfully completed a comprehensive three-year training and coaching programme, graduating as independent businesses that are fully compliant with tax and customs requirements.

Recognising the strong partnership between FRCS and UN Women through the Markets for Change Project, Ms. Taniguchi highlighted the shared commitment to creating an enabling environment for women entrepreneurs and market vendors throughout Fiji.

“For many years, UN Women’s Markets for Change Programme has worked in close partnership with municipal councils, market vendor associations, government agencies and community leaders to improve the socio-economic security of women market vendors,” said Ms. Taniguchi.

“Central to this work has been empowering women with knowledge, skills, leadership opportunities and access to markets and services that enable them to grow their businesses with confidence.”

“FRCS has been an important partner in this journey. Through its engagement with market vendors and MSMEs, FRCS has helped increase awareness of tax obligations, business registration processes, financial literacy, and the importance of formalising businesses.”

FRCS Director Taxation, Ms. Momina Beg, said the organisation has trained more than 6,000 MSMEs across Fiji over the past four years, demonstrating FRCS’ strong commitment to supporting and strengthening the small business sector.

“This achievement reflects our dedication to educating, supporting and empowering MSMEs while building trust and confidence in tax and customs processes,” said Ms. Beg.

“By helping businesses understand their obligations and access the right support, we are creating pathways for sustainable growth and enabling MSMEs to make a greater contribution to Fiji’s economic development.”

As part of the celebration, FRCS also launched its MSME Newsletter and a new Frequently Asked Questions (FAQ) Guide for MSMEs, further strengthening its efforts to make business and compliance information more accessible.

The newsletter marks another important step in FRCS’ journey to educate, engage and build stronger relationships with MSMEs by providing timely updates, practical information, and success stories from the business community.

The FAQ Guide has been designed as a practical resource for aspiring and existing business owners, addressing common questions about starting and operating a business. Topics include business registration, tax obligations, record keeping and lodging income tax returns, providing entrepreneurs with clear and accessible guidance at every stage of their business journey.

The guide reflects FRCS’ commitment to simplifying tax and customs information and ensuring that every entrepreneur has the knowledge, confidence and tools needed to establish and grow a successful business.

The event also featured inspiring testimonials from MSME owners and partners, who shared how FRCS training programmes helped transform their businesses from informal operations into structured enterprises with sound financial management practices and clear growth strategies.

As MSME Day 2026 celebrations concluded, FRCS reaffirmed its commitment to supporting Fiji’s entrepreneurs through continued education, innovative digital solutions, and personalised coaching, ensuring MSMEs remain a driving force in the nation’s economic growth and prosperity.

The Fiji Revenue and Customs Service (FRCS) and the Customs and Tariff Bureau of the Ministry of Finance of Japan have signed a Memorandum of Cooperation (MOC), establishing a new framework of technical cooperation between the two customs administrations.

Under the agreement, Japan Customs will assign a dedicated Liaison Officer for Capacity Building (LOCB) to Fiji. This marks a significant step in deepening the longstanding relationship between the two organizations and reinforces Japan’s continued support for customs modernization across the Pacific.

The signing of the MOC reflects the shared commitment of both FRCS and Japan Customs to strengthening customs capabilities across the region. This agreement builds on Japan’s broader engagement with the Pacific region through initiatives such as the Pacific Islands Leaders Meeting (PALM) framework and complements ongoing regional efforts to harmonise customs standards and practices.

The LOCB will serve as the primary point of contact between FRCS and Japan Customs on all matters relating to technical cooperation. By stationing a dedicated liaison officer in Fiji, Japan Customs aims to provide more direct, sustained, and responsive support allowing capacity building initiatives to be better tailored to the specific needs of FRCS.

FRCS has welcomed the partnership as an opportunity to enhance staff expertise, adopt international best practices, and further align its operations with global customs standards.

We were pleased to partner with the Fiji Trade Commission North America to deliver an online seminar focused on providing a general overview of Fiji’s tax system for the Fijian diaspora. The session guided participants through the process of registering for a Taxpayer Identification Number (TIN) using the Taxpayer Online Service (TPOS), while also highlighting key digital services offered by FRCS that support individuals pursuing investment and business opportunities in Fiji.

Our team covered important topics including updating taxpayer information on TPOS, business registration procedures, and the obligations of non-resident individuals. In addition, they addressed a range of other relevant tax matters and responded to participant queries during the session.

We appreciate the opportunity to engage with the diaspora and remain committed to supporting their understanding and compliance with Fiji’s tax system.

The Fiji Revenue and Customs Service (FRCS) has recorded net revenue collections of $3.226 billion for the first eleven months of the 2025–2026 financial year, placing Government revenue $156.9 million (5.1%) above the year-to-date forecast and $52.3 million (1.6%) ahead of the same period last year.

The Government’s net revenue target for the financial year ending 31 July 2026 is approximately $3.37 billion. With 95.7% of that target already achieved and one month remaining, FRCS is well positioned to meet, and potentially modestly exceed, the annual target, subject to normal revenue performance in July.

For the month of June alone, FRCS collected $430.1 million, exceeding the monthly forecast by $75.8 million (21.4%) and outperforming June 2025 collections by $49.6 million (13.0%).

Chief Executive Officer Udit Singh said the results demonstrate the resilience of Fiji’s revenue base and the effectiveness of FRCS’s compliance and revenue collection programs, despite a more challenging domestic and global economic environment.

“The Reserve Bank has recently highlighted a more cautious outlook for economic growth due to global uncertainty, higher fuel prices and geopolitical developments. Against that backdrop, these results are encouraging and reflect the resilience of Fiji’s taxpayers, businesses and the broader economy.”

The strongest contributors to revenue growth during the year were Company Income Tax, PAYE and Value Added Tax, supported by positive performances in Excise Duty, Capital Gains Tax and Departure Tax.

The continued strength in Company Income Tax reflects healthy profitability across many sectors of the economy, while PAYE collections indicate that employment and wages have remained resilient. Strong Domestic VAT collections also demonstrate that business activity and consumer spending remained relatively stable throughout much of the financial year.

Mr. Singh said the revenue performance reflects more than inflation alone.

“While imported inflation and higher prices have contributed to growth in some revenue lines, the overall performance has been driven by a combination of genuine economic activity, resilient businesses, sustained employment and stronger tax compliance. At FRCS, we have continued to strengthen intelligence-led compliance, debt recovery, audit programmes and digital risk management, ensuring a fairer and more effective tax system.”

FRCS also continued to process legitimate taxpayer refunds efficiently, with refunds representing 8 percent of gross revenue, supporting business cash flow while maintaining the integrity of the revenue system.

Looking ahead, Mr Singh said FRCS will continue to monitor domestic and international economic developments closely.

“The coming months will provide a clearer picture of how businesses and households respond to recent fuel supply challenges and ongoing global headwinds. While the economic outlook remains cautious, the strength of revenue collections over the first eleven months provides confidence that Fiji enters the new financial year from a solid fiscal position.”

Mr. Singh acknowledged the contribution of Fiji’s taxpayers, employers, importers, exporters, customs brokers, and the wider business community for their continued commitment to voluntary compliance.

“These results reflect the partnership between FRCS and Fiji’s taxpayers. Every dollar collected supports essential public services, national infrastructure, education, healthcare and economic development. We thank all compliant taxpayers for the important role they play in building a stronger Fiji.”

Revenue Snapshot – 11 Months to June 2026

• Annual Net Revenue Target (FY ending 31 July 2026): Approximately $3.37 billion
• Year-to-Date Net Revenue: $3.226 billion (95.7% of annual target)
• Above Year-to-Date Forecast: $156.9 million (+5.1%)
• Above Same Period Last Year: $52.3 million (+1.6%)
• June 2026 Net Revenue: $430.1 million
• June Above Forecast: $75.8 million (+21.4%)
• June Above June 2025: $49.6 million (+13.0%)

The Fiji Revenue and Customs Service (FRCS) wishes to clarify several factual matters regarding the recent departure of a taxpayer who was subject to a Departure Prohibition Order (DPO).

On 26 March 2026, FRCS issued a Departure Prohibition Order under Section 31 of the Tax Administration Act 2009 in relation to Company A and transmitted the order to the Department of Immigration for implementation within the Integrated Border Management System (IBMS).

Following further compliance activities and legal review, FRCS prepared and signed, on 13 April 2026, a revised suite of DPO documents to administratively transition the DPO from Company A to Company B through the simultaneous revocation of the original DPO and the immediate issuance of a new DPO.

This administrative transition ensured that the DPO remained legally valid, active, and enforceable under the correct legal entity.

On 14 April 2026 at 9:57 am, FRCS transmitted the revised DPO documentation to the Department of Immigration for implementation.

At 11:00 am, the Department of Immigration confirmed in writing that the revised DPO had “been actioned.” Further confirmation was received at 11:35 am that the revised Departure Prohibition Order relating to Company B had been successfully activated within the Immigration system.

At approximately 2:00 pm on the same day (14th April), the taxpayer was personally served with the revised Departure Prohibition Order and acknowledged receipt by signing the notice.

Despite these actions, the taxpayer departed Fiji at 11.55 pm that evening.

FRCS wishes to reiterate that at all times, according to the documentation issued by FRCS to the Ministry of Immigration, an active DPO was always in place.

FRCS has requested the Department of Immigration to undertake a comprehensive review of the matter, including a full audit trail of all actions undertaken within the Integrated Border Management System, to establish the sequence of events and determine how the taxpayer was able to depart despite the existence of a valid Departure Prohibition Order.

FRCS remains committed to protecting the integrity of Fiji’s tax system and will continue working closely with the Department of Immigration and other law enforcement agencies to strengthen inter-agency enforcement processes.

As this matter is currently under active investigation, it would be inappropriate to comment further until the investigation is complete.