FRCS would like to advise employers providing Motor Vehicle Fringe Benefits to their employees or associates to apply the following rates
when calculating Fringe Benefits Tax (FBT) effective from first quarter of 2025.
- Fringe Benefits Tax – Value per Quarter for Other Vehicles
| Threshold (engine capacity) | Value Per Quarter |
| Less than 1,800cc | $2,000 |
| 1,800cc to 2,000cc | $3,000 |
| Above 2,000cc | $4,000 |
| Irrespective of engine capacity, if the cost of the vehicle exceeds $100,000 | $5,000 plus 4% of the excess of the cost above $100,000 |
2. Fringe Benefits Tax – Value per Quarter for Electric Vehicles
| Electrical Vehicle Original Cost | Value Per Quarter |
| <$20,000 | $2,000 |
| $20,000 < $40,000 | $3,000 |
| $40,000 < $60,000 | $4,000 |
| Above $60,000 | $5,000 plus 4% of the excess of the cost above $60,000 |
Employers are encouraged to refer to the Standard Interpretation Guideline (SIG) for FBT on Motor Vehicle which is accessible through
this LINK on the application.
For more information, employers can contact Mr. Rajesh Bhan at3243584, Ms. Karishma Kumar at 6734310 or email info@frcs.org.fj.
Last Updated - February 4, 2026