Fiji eases new Tourism Tax transition, exempts pre-September bookings
Image used for representation_Fiji tourism tax
Following the recent official discussions, the Government has clarified that bookings made before September 1, 2026, will not be subject to the Tourism Services Tax, even if the tourism service is delivered after the effective date. The TST will apply to qualifying tourism operators and services, as defined under the Tourism Services Tax Act 2026, from September 1, 2026, through August 31, 2027.
The Fiji Government has confirmed a practical transition arrangement for the implementation of the Tourism Services Tax (TST), with the tax applying only to new bookings made on or after September 1, 2026.
Following discussions between the Ministry of Finance, the Ministry of Tourism and Civil Aviation, and the Tourism Action Group, the Government has clarified that bookings made before September 1, 2026, will not be subject to the TST, even if the tourism service is delivered after the effective date.
The arrangement is intended to provide greater certainty for visitors and allow tourism operators to honour existing bookings and contractual commitments.
The TST will apply to qualifying tourism operators and services, as defined under the Tourism Services Tax Act 2026, from September 1, 2026, through August 31, 2027.
The Government said the transition reflects its recognition of tourism’s significant contribution to Fiji’s economy, employment, businesses and communities. It also underlines its commitment to engaging with the tourism industry and developing policies that support sustainable economic growth.
The Government has acknowledged the continued resilience of Fiji’s tourism operators, industry partners and workers, thanking them for their contribution to delivering the warm hospitality for which the destination is renowned.
The Fiji Revenue and Customs Service will issue updated guidance and work with tourism stakeholders to ensure a clear and smooth implementation of the TST from September 1, 2026.
The govt. also expressed appreciation to visitors from Australia, New Zealand and other international markets who continue to choose Fiji, noting that their patronage supports thousands of Fijian families and communities across the country.
The Government reiterated that Fiji remains open, welcoming and ready to share its renowned hospitality with visitors from around the world.
