Social Responsibility Tax (SRT)

The social responsibility tax is imposed on an individual who has a chargeable income exceeding FJD$270,000.00.

It is a special contribution to the welfare of the underprivileged in Fiji. Underprivileged includes social welfare recipients, after care fund pensioners, single mothers, and other assistance by government to the poor and the needy of people in Fiji.

When does it come into effect?

The tax came into effect from 1 January, 2012.

Who is liable to pay the tax?

It applies to resident and non-resident individuals who have a total chargeable income exceeding FJ$270,000 during the income tax year based on incremental system.

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

- 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.

- 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.

- 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.

- 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 rates are provided in Legal Notice No. 5 and are as follows:

Chargeable Income ($)                     Tax Payable ($)
          0-270,000                                  Nil
 270,001 – 300,000 23% of excess over $270,000
 300,001 – 350,000 $6,900 + 24% of excess over $300,000
 350,001 – 400,000 $18,900 + 25% of excess over $350,000
 400,001 -  450,000 $31,400 + 26% of excess over $400,000
 450,001 – 500,000 $44,400 + 27% of excess over $450,000
 500, 001 – 1,000,000 $57,900 + 28% of excess over $500,000
 1,000,001 + $197,900 + 29% of excess over $1,000,000


The tax ranges from 23% to 29% 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 as well.


What is the due date for payment of SRT?

You must pay the tax on or before the end of each month following the month in which the tax was deducted.


Month Ending Due Date for payment
31 March 2016 30 April 2016
28 February 2016 31 March 2016
31 January 2016 28 February 2016



Social Responsibility Levy


Further information:

For further assistance on Social Responsibility Tax, you may send an email request to


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