Tax Clearance

Who needs to apply for tax clearance?

A tax clearance application is used by a person who has left (or will be leaving) Fiji permanently, and will be transferring money out of Fiji.

If the application is successful, the person will be given a tax clearance letter for exchange control purposes.


to download the Tax Clearance Application form for individuals.

What requirements must a person satisfy before applying for a tax clearance?

Before a tax clearance letter will be given, the applicant must:

  • have all their tax returns lodged
  • have all their taxes paid.
  • be able to explain the source of the funds being transferred out of Fiji.

What should be submitted with your application for a tax clearance?

Where tax clearance is sought on the grounds of migration,  the following should be provided together with your Tax Clearance Application form:

1 Lodge tax return for the current year together with Tax Withholding Certificate
 2 Letter of resignation and acceptance
3 Passport and visa (certified true copies)
4 Any tax  owing must be paid in cash or by bank cheque
5 Complete IRS-460 form for those who resign within the year (excluding civil servants)


In order to facilitate the quick processing of your tax clearance application, the documents and information details below should be submitted with your application:

1 Savings from salaries Date account opened
Details of deposits (other than salary)
Statement of interest received for each year
Detailed bank statement with current balance
Explanation and evidence for any irregular deposits
2 FNPF withdrawals Withdrawal letter
Copy of refund cheque
Evidence of deposit
3 Leave compensation and gratuity Details of payment from your employer
Evidence of deposit
4 Sale of assets List of assets sold and sale price
House/land-sale and purchase agreement
Transfer document/CGT Certificate
5 Sale of motor vehicle Vehicle registration number
Letter from the buyer
Transfer of vehicle document from the LTA
Evidence of funds deposited in the bank account
6 Gifts Name, TIN and address  of donor
  Evidence of funds deposited in the bank account
7 Other sources Advise source of funds and provide evidence e.g.:
  Directors’ fees
Lottery wins
Loan repayment


What to do with the completed form

You may either post the form to FRCS or bring it into an FRCS Customer Services Centre office.

If bringing the form into the FRCS office, a FRCS officer will check it and advise if you have missed out any details. If you need help filling in the form, ask the FRCS officer at the counter.

Further information:

For further assistance on tax clearance, you may send an email request to, or

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