Most Fiji landlords never need to register for VAT. But once your gross rental income approaches FJ$100,000 per year, VAT registration becomes compulsory — and missing the threshold has serious consequences. This guide explains when registration is required, what it means for residential versus commercial landlords, and how to comply.
VAT Threshold
FJ$100,000
Gross rental income in any rolling 12-month period
Standard VAT Rate
12.5%
Applied from August 2025 (up from 9%)
Return Frequency
Quarterly
Returns due 21 days after the end of each quarter
Residential Rental
Exempt
No VAT charged to residential tenants
Who Must Register for VAT?
Under the Value Added Tax Act 1991, you must register for VAT if your taxable supplies (including rental income from commercial properties) exceed FJ$100,000 in any 12-month period — whether that period runs on a calendar year basis or any other rolling 12-month window.
⚠️ The threshold is rolling — not annual
Residential vs Commercial — A Critical Distinction
Not all rental income is treated the same under Fiji's VAT Act. The type of tenancy determines whether you charge VAT to your tenants or not.
🏠 Residential rental — Exempt
- ✓No VAT is charged to residential tenants
- ✓Input VAT on expenses cannot be claimed back
- ✓Residential income still counts toward the registration threshold
- ✓Must still register if total income (including commercial) exceeds FJ$100,000
🏢 Commercial rental — Standard-rated
- ✗12.5% VAT is charged on top of the rent
- ✗Input VAT on qualifying expenses can be claimed back
- ✗Commercial tenants can usually claim back the VAT you charge them
- ✗Must issue valid VAT invoices for every payment
What Registration Means in Practice
Once VAT-registered, you have ongoing obligations:
How to Register for VAT with FRCS
Check whether your income exceeds or will exceed FJ$100,000
Monitor your cumulative gross rental income over any rolling 12-month window. BulaLease tracks this automatically.
Apply for VAT registration at FRCS
Submit a VAT Registration Form (available from FRCS or online). Include your TIN, business details, and estimated annual turnover.
Receive your VAT Registration Certificate
FRCS issues a certificate with your VAT registration number. Display this at your place of business (for commercial landlords).
Update all lease agreements and invoices
Existing commercial leases may need to be varied to reflect the VAT obligation. New leases should state whether rent is inclusive or exclusive of VAT.
File your first quarterly return
Fiji's VAT quarters are: Oct–Dec, Jan–Mar, Apr–Jun, Jul–Sep. First return due 21 days after your first full quarter as a registrant.
Voluntary Registration
You can register for VAT even if your income is below FJ$100,000 — a strategy some commercial landlords use to claim back input VAT on construction or major refurbishment costs. Voluntary registration makes sense if your input VAT on expenses significantly exceeds the output VAT you would charge. Seek accountant advice before applying.
ℹ️ BulaLease VAT threshold tracker