PurgatoryOceania
Fiji
10%effective individual rate
10% capital gains tax. Fiji has limited crypto regulation but general tax rules apply. Growing digital economy.
FATCA Partner
No
FATF Status
Clear
EU Blacklist
Yes
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax10%
Income Tax on CryptoUp to 20%
Corporate Tax20%
VAT on Crypto15%
Activity Taxes
Staking
Taxed as income
Mining
Taxed as income
DeFi
Not addressed
NFTs
Not addressed
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
Reserve Bank of Fiji
Residency Requirement
Various visa options
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Investor permit (FJD 250K+); citizenship after 5 years
Notable Conditions
- →10% CGT
- →Limited crypto regulation
- →Pacific island lifestyle
- →Growing digital economy
Living & Lifestyle
Cost of Living
Moderate
Banking Access
Moderate
Quality of Life
Moderate-High
Lifestyle Scores
Safety6/10
Healthcare4/10
Institutions5/10
Business Ease5/10
Int'l Schooling3/10
Privacy6/10