Social Responsibility Tax (SRT)

The Social Responsibility Tax (SRT) is a tax imposed on an individual who has a chargeable income exceeding FJ$270,000.00. It is a special contribution to the welfare of the underprivileged in Fiji and this includes social welfare recipients, after care fund pensioners, single mothers, and other assistance by government to the poor and the needy people of Fiji.

Social Responsibility Tax came into effect from 1 January 2012 and has been part of the Personal Income Tax structure for the past 7 years.

Who is liable to pay SRT?

Resident and non-resident individuals, trustees of estates and trustees of taxable trusts whose chargeable income is more than FJ$270,000 in a tax year are required to pay Social Responsibility Tax.

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

  1. Salary and wage earners –  Employers are responsible calculating SRT calculations from employees’ salaries and wages and the respective deductions be remittance in the same manner as that of PAYE Final Tax to FRCS.
  2. Salary and wage earners with business income [e.g. rental income, taxi income, bank interest] will be required to either inform their employers of their estimated chargeable income for the year and/or make payments directly to FRCS. The employer shall be liable to calculate the SRT amount payable and make the payment to FRCS.
  3. Fiji nationals employed in international organizations based in Fiji, embassies and foreign missions will be required to make their own arrangements for payment if there is no PAYE final tax system in their organization.
  4. For those that are self-employed, they will be required to estimate their chargeable income similar to the Provisional Tax System and make payments directly to FRCS on a monthly basis.

How is SRT calculated?

SRT is computed by applying the rate to the chargeable income.

The ECAL component will be reduced from 10% to 5%. Changes were done to the SRT and ECAL structure

Chargeable Income ($)

Tax Payable ($)





270,001 – 300,000

13% of excess over $270,000

5% of excess over $270,000.00

300,001 – 350,000

$5400 + 14% of excess over $300,000

5% of excess over $300,000.00

350,001 – 400,000

$14900 + 15% of excess over $350,000

5% of excess over $350,000

400,001 –  450,000

$24,900 + 16% of excess over $400,000

5% of excess over $400,000

450,001 – 500,000

$35,400 + 17% of excess over $450,000

5% of excess over $450,000

500, 001 – 1,000,000

$46,400 + 18% of excess over $500,000

5% of excess over $500,000

1,000,001 +

$161,400 + 19% of excess over $1,000,000

5% of excess over $1000,000


The tax ranges from 13% to 19% per annum for resident and non-resident individuals.

The resident/non-resident individual who expects to earn over FJ$270,000 in 2012 and subsequent years will be required to estimate their chargeable income. If the estimate exceeds FJ$270,000 they must calculate the amount of tax that is due each month and make payments to FRCS. Employers will be required to make deductions and remittances on behalf of employees that earn above $270,000.

Does SRT apply to Non-resident?

SRT applies to the non-residents income derived or earned in Fiji. Whilst a non-resident would pay PAYE from the first dollar earned, the SRT applicable will only be imposed on income exceeding $270,000.

What is the due date for SRT payment?

You must pay the tax on or before the end of each month following the month in which the tax was deducted. Employers who have deducted SRT from employees that earn above $270,000 are required to remit to FRCS on the month following the month SRT was collected. 


Month Ending SRT was Collected

Due Date for SRT Payment

31 December 2017

31 January 2018

31 February 2016

31 March 2016

31 January 2016

28 February 2016



Social Responsibility Levy


Further information:

For more information, please call Ms. Shaheen Hussain on 3243578 or Mr Noa Rokona on 3243595 or email info@frcs.org.fj, or you can visit any of our Fiji Revenue and Customs Service Offices nearest to you.



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