Stamp Duty on Leases

All tenants leasing properties for agriculture, commercial, residential and tourism/audio visual purpose are advised that Stamp Duty (SD), in accordance with Section 3 of the Stamp Duties Act (SDA) other than the exemptions and provisions as to conditional exemptions contained in the SDA shall be paid to the Revenue & Customs by the person who enters into an agreement to lease such properties. All agreements entered will be subject to Stamp Duty as follows:

“LEASE” or agreement for a lease or any written document for the tenancy or occupancy of any lands for:    

(a)   Agricultural purposes (including dairy) –

(i)              Where lease is for land less than 100 acres

(ii)            Where land is 100 acres and above

For all of any leases issued for agricultural purposes on or after the 1st of February, 2013.



The lessee or tenant

(b)   Commercial purposes depending on the following–

(i)              Annual gross turnover is less than $500,000;

(ii)            Annual gross turnover is between $500,000 to $1.5 million;

(iii)          Annual gross turnover in excess of $1.5million;





The lessee or tenant

(c)   Residential purposes and the monthly rental rate is –

(i)              Below $700.00;

(ii)            $700.00 to $1,500.00;

(iii)          Above $1,500.00;




The lessee or tenant
(d)  Tourism/audio visual purposes $1,500.00 The lessee or tenant
(e ) Any other type of Lease $500.00 The lessee or tenant


  • All Duties and moneys payable under the Stamp Duty Act shall, from and after the day on which the same became due and payable, will be deemed to be debts due to the State from every person liable to the payment of the same and may be recovered in any court of competent jurisdiction.
  • Any person, who fails to pay Stamp Duty, makes a false or misleading statement will be liable for penalty under the Tax Administration Act.

For further information please email Mohammed Asif Hanif on mhanif001@frcs.org.fj or Fipe Mataitini on fmataitini@frcs.org.fj  or Nissar Ali, on nali002@frcs.org.fj.  Alternatively, you can visit any Revenue and Customs office nearest to you.

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